Peculiarities of the defining materiality of breach of procedural norms in relation to specific taxes

Ural State Law University, Yekaterinburg, Russia

^* Corresponding author: mi.zimulkin@gmail.com

Abstract

The article in question deals with the problems of respect for the rights of taxpayers when applying the procedural provisions of Russian legislation with regards to specific taxes. The author stresses the need to ensure procedural guarantees of taxpayers not only in terms of the tax control implementation, but also in the tax authority’s and the taxpayer’s interaction within the framework of the calculation and collection of taxes. The article illustrates the consolidation of procedural provisions within the foreign jurisdictions’ legislation, analyzes the procedural tax norms of the Russian tax legislation, as well as examines the problems arising from the current tax disputes. The author pays special attention to contentious situations in matters of obtaining a VAT deduction by taxpayers. Based upon the study results, the author comes to the conclusion that material breach of the Russian legislation’s procedural provisions on taxes and fees are considered as illegal actions (inaction) of tax authorities, which are expressed in derogating taxpayers’ procedural rights and, as a result, negatively affecting the balance of private and public interests.