PRINCIPLE OF PRESUMPTION OF TAXPAYER’S GOOD FAITH

The study analyses the principle of presumption of taxpayer’s good faith. The identity of the principle of presumption of taxpayer’s good faith and the principle of presumption of taxpayer’s innocence is argumented. An attempt is made to extrapolate the signs of the principle of presumption of innocence in criminal law to the signs of presumption of innocence in tax law. On the basis of this extrapolation the characteristic features of the principle of presumption of good faith of the taxpayer are deduced. The conclusion is substantiated that due to the fact that “good faith” is an evaluative category, neither in normative legal acts, nor in official explanatory letters of the Federal Tax Service, nor in judicial practice, nor in doctrinal studies there is no unified understanding of the legal construct “taxpayer’s good faith”. The possibility of considering “taxpayer’s good faith” with the help of its paired category of “taxpayer’s bad faith” is determined. It is assumed that extrapolation of the elements of tax legal violation (object, objective side, subject, subjective side) to the construct of “taxpayer’s bad faith”, will allow determining the object, objective side, subjective side and subject of taxpayer’s bad faith. It is substantiated that this approach allows formulating the most complete definition of “taxpayer’s bad faith” and, accordingly, the paired legal construct of “taxpayer’s good faith“. But at the same time the difference of subjective sides of tax offence and unfair actions of the taxpayer is revealed. It is argued that the difference in the subjective side of a tax offence from the taxpayer’s unfair actions is expressed in the fact that the subjective side in tax offences can be expressed both in the form of intent and in the form of recklessness. But, when establishing the fact of bad faith of the taxpayer, the subjective side can be expressed only in the form of intent, in the absence of intent in the actions of the taxpayer; it should not be about bad faith of the taxpayer, but about the error in the actions of the taxpayer. It is also determined that the “ taxpayer’s good faith” should be considered in relation to the established standards of behavior in tax legal relations. On the basis of reasoned arguments, the author’s understanding of the principle of presumption of taxpayer`s good faith is determined.

good faith, bad faith, taxpayer, conscientious taxpayer, legal presumption, presumption of good faith, due diligence, tax legal relations, standard of behavior

Psheunov A. M. Principle of presumption of taxpayer’s good faith. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;2(67):258—263. DOI: 10.25683/VOLBI.2024.67.1000.