GENERAL REGULATIVE LEGAL INTERESTS OF TAXPAYERS
Background: the category of legal interests of the taxpayer despite its legal potential remains unexplored and therefore unresolved scientific problem. There is also a lack of proper attention to its varieties. As a result, there is not only a lack of unity of scientific views on the definition of the essence of legal interests, but also a practical vision of the possibilities of their implementation. Objective: to separate from the variety of legal interests of taxpayers in a separate group of general regulative legal interests and subject them to legal analysis. Methodology: various general and special methods of cognition of the phenomena of legal reality. Among them, the legal dogmatic method is particularly significant. Results: the features of general regulative legal interests of taxpayers which include the constitutional and legal basis, a high degree of abstraction, general character, etc. are identified; the legal analysis of separate types of legal interests is given: in the payment of only those taxes that are legally established in the constitutional sense; in clear legislation on taxes and fees; in reasonable stability and predictability of legal regulation of tax relations, etc. Conclusions: the implementation of general regulative legal interests allows the taxpayer to control the limits of discretionary powers of the legislator and thereby ensure a balanced approach to the issue of taxation.