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Realization of interests of the public subject in the tax relations

Bortnikov S. P.  (FGBOU VPO “Samara national research university named academic S.P.Korolev”, Samara, Russia )

In article the question of a possibility of participation of the public subject in the tax relations and of availability at it own substantive subjective right is researched. The question of methods of resolution of conflicts of interests of tax authority and public subject, and also forms of their manifestation is considered. It is specified that the conflict of interest assumes availability of the rights protected by the right and it shall be satisfied with actions of other representative by the principal of the person (the attorney, the agent, the authorized body managing) and private interests of this representative". Subjects of a conflict of interest shall not be the parties which work to own advantage for lack of an obligation to act for the benefit of the third party. In the tax relations, the tax authority has an obligation to work not so much for the benefit of the budget or the public subject how many an obligation to work according to the law. From the point of view of the budget right of FNS of Russia acts as the authorized person which manages the income of the budget in a type of tax, that is acts for the benefit of the public subject.

Keywords:budget process, public subject, tax authority, conflict of interest, public obligation, authorized body, material interest, administrator of budget revenues, control of calculation of a tax, income of the budget.
 

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Citation link:
Bortnikov S. P. Realization of interests of the public subject in the tax relations // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№08. -С. 55-57
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