Reasonable Duration of Tax Audit as Taxpayer's Legitimate Interest

Abstract

This paper deals with the term of tax audit through the category of "legal interest of a taxpayer", the protection of which is guaranteed by federal law (Article 22 of the Tax Code of the Russian Federation). It is with the legitimate interest in the smooth conduct of the taxpayer's economic activities that the legislator has been bound by the time constraints of the tax audit. The author comes to the conclusion that unreasonable duration of a tax audit violates the taxpayer's legitimate expectations and undermines confidence in the law and the actions of public authority. Unlimited time control is not only redundant, but, as shown in the article, is carried out beyond the competence of tax authority officials. The paper justifies zero tolerance for violations of the deadlines established by law, since vicious practice is incompatible with respecting the dignity of a taxpayer's person (Article 21 of the Constitution of the Russian Federation) and the requirements of the Tax Code of the Russian Federation to treat taxpayers reasonably and carefully (paragraph 3 of Article 33).