Restrictions as an Element of the Mechanism of the Tax-Legal Regulation

Recently the Russian law enforcement is being affected by liberalization, as manifested in frequent and wide use of exemptions for taxes and levies for taxation. However, all individuals only benefits of taxes and duties is not possible, because then the mechanism of legal regulation will not be able to realistically influence the behavior of participants of tax relations, as well as the taxation process becomes unmanageable. The reasons for this lie in the different legal content of private and public interests that do not coincide in their nature, which leads to contradiction and conflict. Given this, the establishment and use of legal incentives (e.g., incentives, rewards, privileges, etc.) objectively requires the establishment and enforcement of legal restrictions, when those and others are closely related a common goal – effective implementation of the mechanism for tax-legal regulation. In this research article the author draws attention to the importance of legal restrictions in the mechanism of tax regulation, as well as the relevance of development and further scientific development in this category. Not always the reform of tax legislation leads to the unequivocal compliance with and performance of its legal requirements, especially when it comes to public-law regulation and public bodies of the state power. The only possible approach in solving the contradictions of public and private forms of ownership, namely public and private interests, is the need for a judicious combination of incentives with restrictions, when the latter prominently and determined an important role in the mechanism of tax regulation.

legal restriction, tax exemption, taxpayer, payer of fees, legal regulation, taxation, financial system, public interests, financial position of the taxpayer, public power, private interests, public interests, the mechanism of tax regulation

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