Taxpayer as a Subject of Proving in the Tax Process

Purpose of the study. The article examines the problems of the taxpayer being audited lacking the rights to implement an active position of assistance in collecting evidence, verifying and evaluating it, protecting rights and legitimate interests in the tax process. Proofing is the most important element of tax control today, which makes it possible to objectively establish the circumstances of the commission of a tax offense, the guilt of the inspected payer, its form, and also to qualify the committed act. Exactly the evidences those determines the type and degree of legal responsibility in this connection, the participation of a taxpayer in proving a tax violation is a necessary condition for protecting his rights and interests, excluding the possibility of illegal tax prosecution. Conclusions. As a result of the study, objective grounds were identified for the need to expand the subjective rights of a taxpayer in the tax process to ensure the possibility of participation in the collection and assessment of evidence. The proposed procedure for submitting applications and their consideration allows the taxpayer to declare his position on the need for certain tax control measures both during the course of a tax audit and outside of it, and from the tax authority to obtain additional legitimate evidence for the objective imputation of a tax offense. The author has developed specific amendments to be made to the Tax Code of the Russian Federation in order to protect the rights and interests of the taxpayer and streamline the procedure for considering the application.

taxpayer, rights, evidence, proof, tax control, tax process, petition