Bartashevich S.V. The Legal Right of a Taxpayer to Decrease the Tax Burden: Theoretical Grounds and Legal Registration

Abstract: The subject tax rights, in particular, the legal right of a taxpayer to apply for decreasing the tax burden, still remain understudied categories in the tax law. In this article Bartashevich inscribes actions undertaken by taxpayers to economize tax liabilities as the model of the subjective right of a taxpayer. The definition of such a right, contents, structure and limits thereof constitute the object of the research in the present article. The subject of the research is the problems of the theoretical justification and legal registration of the taxpayers' right to decrease the tax burden by all ways allowed by the law. The author also analyzes the role, meaning and forms of the execution of subjective rights by taxpayers in terms of the regulation of tax relations. Bartashevich describes the essence of taxpayers' subjective rights as a form of individuals' public rights as well as a structure-forming element of tax relations. Special attention is paid to peculiarities of legal authorities in the structure of subjective tax rights determined by their sectoral affiliation. The author of the article also analyzes the current status of the legal registration of taxpayers' subjective rights and gives his critical evaluation of associated legal provisions as well as makes suggestions on how to improve them. The author provides theoretical grounds for the subjective right of a taxpayer to decrease the tax burden and offers his own definition of such a right concluding that the basis for the legal behavior of taxpayers with reference to decreasing the tax burden consists of subjective rights lestablished by taxation rules and laws as well as rights that are not mentioned thereby. 

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