RIGHTS OF TAXPAYERS IN TAX PROCEEDINGS

Abstract

The tax procedure involves the determination, collection and control of taxes and other public revenues. Since taxation reduces the disposable income of individuals, or the disposable profit of legal entities, it is necessary to implement anadequate tax procedure for the distribution of taxes, as the most significant public revenue. One party in the tax procedure is the tax authorities, which have certain powers when carrying out actions in the tax procedure. The other party in the tax procedure is tax payers and other tax debtors, whose rights and obligations are established by tax laws. Therefore, the powers of the tax authority are opposed to the rights of tax payers, to which modern states pay special attention. Namely, the nature of the tax-legal relationship is largely determined by the fiscal interests of the state, because in the tax procedure funds are collected that flow in to the budget. Therefore, tax authorities have great powers in the tax procedure.

As a segment of human rights and freedoms, in accordance with the tendencies of a democratic society, the regulation of tax payer rights and their exercise in the tax procedure is one of the prerequisites of a state governed by the rule of law.