from 01.01.2021 until now
JSC Concern Granit-Electron (Legal expert)
Russian Federation
The article examines the legal personality of tax authorities in the sphere of control in the context of the formation of a modern concept of legal regulation of tax relations. The author focuses on the problem of an unjustified expansion of the scope of powers of the tax authority, indicating a deviation from the parameters of its legal personality established by law. As a result, the implementation of the control and supervisory function by the tax authority can lead to the transformation of tax policy instruments into instruments for suppressing the economic independence of business entities.
legal personality, tax authority, organization, taxes, tax control, fiscal administration
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