DISCRETION IN TAXES AND FEES (SPECIFIC ISSUES OF DECISION-MAKING IN CONTEXTS OF LEGAL UNSETTLEDNESS)

Kobzar-Frolova Margarita Nikolaevna

This article addresses the topical issue of making and issuing decisions through discretion (using tax legal relations as an example) in contexts where the legal relations are not regulated by a legal norm. The author's definition of "discretion" is presented. Examples of tax authority decisions through discretion are provided. The position of higher courts on the actions of tax authorities through discretion is presented. Corresponding conclusions are drawn. It is recognized that judicial review is of primary importance in matters of establishing the legality of taxes and fees.

Keywords:discretion, tax legal relations, tax disputes, conflicts, taxpayer, tax benefit, good faith, regulation, legality, tax control