Discretion Versus Modern Technologies and the Resourcefulness of Entrepreneurs (Using Tax Legal Relations as an Example)

The article is devoted to the current and highly controversial issues of the actions of executive authorities at their discretion and judicial control over administrative discretion. The idea of the work: This article examines the features of discretion in the field of taxes and fees. The idea is brought to the fore that some theorists do not associate (deny) the presence of administrative discretion in financial relations. Legislation on taxes and fees began to actively develop only after perestroika, and was initially conflictual due to the law, which enshrines the existence of power relations and asserts the right to seize part of a person's property. Modern IT and Internet technologies not only provide taxpayers with ample opportunities and conditions for making a profit, but also create conditions under which the taxpayer does not have to pay taxes, and in some cases can count on a refund of the tax amount from the budget. The legislator does not have time to respond to innovations in technical progress. Tax authorities, daily faced with various financial schemes, often make decisions in the order of discretion. Objective: to convey the idea that the activity
of tax authorities is legal, it is based on the rules of law and is aimed at protecting the interests of the state (economic, social, etc.). Judicial control is recognized to ensure compliance with the law in the field of taxes and fees. Result: The article provides individual examples. The main part of the work develops the issue of judicial control over the administrative discretion of tax authorities. The corresponding conclusions
are made. In conclusion, it is concluded that discretion in tax legal relations, including in conflicts over tax disputes, must understood as a legal relationship.