BALANCE OF INTERESTS OF PARTICIPANTS IN TAX RELATIONS: THEORETICAL AND LEGAL ASPECT

Abstract

The article examines the relationship between private, societal, and public interests of participants in tax relations. It emphasizes that public interests are generally not directed towards individuals of a specific social status; rather, they are universal, accessible, and applicable to all individuals. These interests encompass positive goods such as quality healthcare, education, comfortable and safe public transportation, infrastructure, and more. Individual realization is inherent to private interests but does not exclude collective realization. However, individual realization of public interests is unlikely as it questions the public nature of these interests. The use of public resources to satisfy public interests requires a general direction and impersonal nature, distinguishing them from private interests. Despite the alignment between state interests and public interests, they do not coincide with private interests. Considering the unique status of the state, a distinction can be made between state and public interests. This distinction is particularly evident in tax relations, where the state acts as both the owner of public funds and establishes rules for their formation and allocation. Societal and private interests in taxation are not always contradictory. The behavior of taxpayers is influenced by various factors that can align the interests of the taxpayer and the state. This alignment is facilitated by the interrelationship between the institution of public revenue and the institution of public expenditure. This interrelationship contributes to the formation of targeted spending of funds collected by the state and local communities, satisfying both individual and societal needs. The urgent need for clear differentiation between state interests as a mechanism for governing society and societal interests, which should be decisive in the system of interests, is well-founded. This will ensure a balance and consideration of the needs of different parties in taxation.