THE PRINCIPLE OF PRIORITY OF PUBLIC INTEREST IN THE FINANCIAL ACTIVITIES OF THE STATE: THE SEARCH FOR A COMPROMISE

The article examines one of the key problems in financial relations - ensuring the balance of private and public interests as constitutionally protected values. Taking into account modern constitutional axiology (article 2 of the Constitution of the Russian Federation), the principle of priority of public interests, which has become stable in the doctrinal environment, is subjected to critical analysis. The author comes to the conclusion that the recognition of the priority for the public interest and its perception as a methodological setting, objectively does not contribute to and even prevents the construction of relations in the system of "taxpayer - state" on the principles of open cooperation and trust. The priority of one interest over another does not fit in with their balance. Based on the analysis of the practice of constitutional justice, it is concluded that it is necessary to shift the value orientations and rethink the previous statist scientific views. The author substantiates an egalitarian approach that takes into account both private and public interest as equal legal values, involving dialogue and mutual respect between the taxpayer and the state.

taxpayer, state, priority, legal value, public, principle, theory of interest, financial law, interest, private interest, balance of interests, principle

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