Competence of the Tax Authority: Structure and Development Issues

This article deals with the structure and features of the development of the competence of the tax authority in modern conditions. It is noted that the competence of the tax authority is, first of all, special — i.e., competence in the field of finance — because it is a state body specially created to carry out management in the field of finance. However, by exercising special competence, the tax authority manifests itself in two ways. In some cases, it acts in a tax legal relationship on its own behalf and is a state-authorized body. In other cases, it acts in a tax legal relationship on behalf of the state, being its representative. At the same time, the tax authority exercises general competence, which has become very noticeable in the last decade, owing to judicial practice. The general competence of the tax authority is manifested in its powers to file lawsuits arising from tax legal relations, in defense of the civil law interests of public law entities. However, these powers should be considered precisely as part of the general competence of the tax authority, because virtually every state body in its field of activity has such powers (to file claims). The development of the competence of the tax authority today is very noticeable and occurs both by expanding its general competence and ”translating” general competence into special competence.