The Doctrine of Legitimate Expectations in Tax Relations

The article deals with the doctrine of legitimate expectations in relation to the Russian tax sphere, which is popular in the European and American legal order. The main idea of the doctrine is the deterrence of the discretionary beginning of public authorities in the implementation of their activities. The promise given by the authorities forms a certain individual expectation, which is subject to protection if it is in the rank of «legitimate». Accordingly, the public authority is bound by this promise and is not free to change or cancel it; there must be a good reason and appropriate justification for making a decision that runs counter to formed expectations. The government must meet the expectations created by it, or at least to minimize the negative effect of the unpredictable deviation from this promise, including through the compensation mechanism. The reverse would mean arbitrary use of power and would contribute to an atmosphere of distrust of the law and the actions of the state. The legal positions of the Constitutional Court of the Russian Federation, revealing the principle of maintaining the trust of citizens to the law and the actions of the state as a form of manifestation of western doctrine in the Russian version. It is concluded that the sovereign rights of the state in the matter of taxation do not make its power absolute. The state is not only the bearer of power, but also the main guarantor of the rights and legitimate interests of the person (taxpayer). It is the legal principles and human rights that underlie his legitimate expectations, define the discretionary limits of powers and criteria of discretion of the authorities and act as a deterrent to the fiscal appetite

законные ожидания, общеправовые принципы, законный интерес, налогоплательщик, государство, налоговый орган, злоупотребление властью, доверие к закону