| Advantages of the approach to establish relations in the tax sphere |
Disadvantages of the approach to manage relations in the tax sphere |
| from the position of strength |
| - timeliness and completeness of mandatory taxes and other payments for the treasury (high tax collection rate, high level of collection of fees and contributions) |
- reduction of business activity of taxpayers and competitiveness of the economy, lag in the national economy- authorized representatives' neglecting legal norms and regulations, the lack of mutual trust between the subjects of tax relations, the increase of the corruption level and tax offences- the need for high labour, time and financial costs for tax control- exploring unfair methods of interaction by tax authorities and taxpayers |
| from the position of law |
| - justice- predictability- equality of subjects of tax relations in the eyes of the law and the court |
- the catching-up nature of the development of tax legislation not to lag behind the development of social and economic relations; the significant impact of low quality legislation on the relations between the tax authorities and taxpayers (strong direct and close relations)- legal confrontation (disagreements in the sphere of taxes and taxation arising as a result of ambiguity of interpretation of legal norms) and, as a result, escalation of conflicts and violation of "normal" relations between tax authorities and taxpayers - the need for strict control over the compliance with tax legislation that requires high labour, time and financial costs- the complexity of providing proper knowledge and absolute compliance with tax legislation by tax authorities and taxpayers- taxpayers' evasion from court authorization of tax disputes (as they are afraid of the misinterpretation of the nature of their business and unjustified tax prosecution). It contributes to developing corruption and the shadow economy |
| from the position of interest |
| - the principle of cooperation that rules out the possibility of the formal approach to the application of rules of tax legislation- achieving a balance between the private interests of taxpayers and the public interests of the state- out-of-court settlement of tax disputes |
- the difficulty of informing the tax authorities about all relevant tax circumstances of taxpayers' activities and business (a low level of tax culture and the feature of Russian mentality)- the lack of trust of taxpayers to the tax authorities (the state) - impossibility (for a long time) of receiving comments and detailed explanations concerning tax procedures from tax authorities - the complexity of providing tax authorities and taxpayers with proper knowledge about tax legislation, subjects' low level of knowledge about tax relations |
