The Principle of Inadmissibility of Abuse of Right in Tax Legal Relations

The study examines the principle of inadmissibility of abuse of law in tax legal relations. It is argued that before the legalization of this principle, both in legal research and in judicial practice, there were different understandings of it, which, in some cases, contradicted the essence of public legal regulation of tax legal relations. The normative consolidation of the principle of inadmissibility of abuse of law in tax legal relations served as the basis for a uniform approach to its interpretation. It is substantiated that the principle of inadmissibility of abuse of law in tax legal relations has been transferred from civil law regulation. The debatable nature of this principle is noted, since the mechanism of private law regulation based on dispositive norms is different from public law regulation based on mandatory norms. It is substantiated that the principle of the presumption of good faith and due diligence of the taxpayer corresponds to the principle of inadmissibility of abuse of law in tax legal relations. It is determined that the substantive problem of the principle of inadmissibility of abuse of law in tax legal relations is the vague concepts of “good faith” and "bad faith” of the taxpayer, which form the basis of this principle.