Interest in the context of tax relations: traditional approach
and trends of tax management development
Professor Liubov KASIANENKO1
Senior researcher Iryna SHOPINA2
PhD. student Mariia KARMALITA3
Professor Dmytro MULIAVKA4
The article deals with the definition of interest in taxation, its manifestations and
features of its varieties, applied aspects of implementation. It focuses on the process of tax
management, which is based on the interconnection of private and public interest. The
authors emphasize that the private and public interest in taxation is implemented through
the processes o f rulemaking and law enforcement. It is proposed to define the rational
combination or balance of private and public interest in taxation as the fair balance
between the need to ensure the sustainable functioning of the tax system and the proper
satisfaction of the economic and social needs of a particular ta xpayer. The authors use
methods of comparative legal an alysis and legal modeling to describe the relationship
between tax management and ensuring the implementation of private and public interest.
The following is proposed in the context of the study: the definition of th e content and legal
nature of private and public interest in taxation, the disclosure of the peculiarities of their
combination during the establishment and collection of tax payments in the state, the
implementation of a comparative analysis of domestic and foreign legal doctrine and legal
practice in this area.
Keywords: interest, tax relations, tax policy, tax management.
JEL Classification: K34, H21
Taxes are an important economic, social and political factor for the
development of every modern society. The formation and implementation of a
sound fiscal policy serves as a strategic reference point for the functioning of both
highly developed and emerging economies. The growing attention has been
recently paid to the social aspects of tax policy, and its adequate changes in
connection with the transformation of society itself and its compliance with
progressive world experience have been emphasized. The philosophy of reforms in
1 Liubov Kasianenko – Doctor of law, professor, Department of Financial Law, University of th e
State Fiscal Service of Ukraine, Ukraine, firstname.lastname@example.org.
2 Iryna Shopina – Doctor of law, senior researcher, professor of the Department of Administrative
Legal Disciplines, Lviv State University of Internal Affairs, Ukraine, email@example.com.
3 M ariia Karmalita – Doctoral student, University of the State Fiscal Service of Ukraine, Ukraine,
4 Dmytro Muliavka – Doctor of law, Professor, Head of the Department of Criminal Intelligence, the
University of the State Fiscal Service, Ukraine, firstname.lastname@example.org.