Tax benefit: finding a balance between public and private interests

Tax benefit: finding a balance between public and private interests

Authors

• O. Yustus

Keywords:

abuse of law; digitalization; risk-based approach; tax benefit; balance of public and private interests.

Abstract

The article is devoted to the problem of achieving balance between public and private interests in the sphere of taxation in the context of digitization and application of the risk-based approach; the author analyses the causal relationship between the abuse of subjective civil rights and constitutional improper performance of tax obligations; the necessity of changes in tax laws, taking into account the digitalization of tax administration and application of the risk-based approach; proposal is made to create a new judicial concept in order to prevent abuses in the tax sphere.