Application of the components of the principle of proportionality to protect the rights and legitimate interests of taxpayers

The article examines the essence of the principle of proportionality in the field of taxation, analyzes the components of the principle and the specifics of their application with regard to protection of rights and legitimate interests of taxpayers. The author establishes that the essence of the principle of proportionality in the field of taxation is that taxes and fees established with the aim of financial support of the State’s activities should be consistent with the possibility of taxpayers to exercise their fundamental rights and freedoms. According to the principle of proportionality, the actions of the state must be strictly adapted to the legitimate goals and objectives to be achieved, and the measures applied must not go beyond what is necessary to achieve the established goals and objectives. It is established that the principle of proportionality in the field of taxation is characterized by several key components: 1. Access to rights and freedoms should not depend on: payment or non-payment of taxes and fees by a person; the amount of taxes and fees paid; 2. The tax burden should not be excessive, and the taxes themselves should not be too burdensome. The application of the principle of proportionality in the field of taxation is one of the key aspects of protecting human and civil rights and freedoms. It requires that the tax burden be distributed fairly, transferred to the taxpayer in an economically justified manner, and reflect their capabilities. Failure to comply with proportionality can lead not only to violations of fundamental human and civil rights and freedoms, but also to the de-shadowing of the economy, thus undermining the economic foundations of the state, leading to economic decline and destabilization of the country, contributing to the growth of crime, etc. 3. Tax restrictions and measures relating to taxpayer rights should not be excessive, and sanctions should not be too burdensome. In this context, it is important to assess not only the immediate consequences of sanctions for achieving the goals of the legal provision and protecting public order, but also possible long-term effects on the offender, including his economic condition, social status and the possibility of correction. Such an approach requires a balance between the need for effective law enforcement and prevention of repeated violations, on the one hand, and the prevention of excessive punishment, which may lead to disproportionate infringement of individual rights and freedoms, on the other.