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Zutikov I.A. The protection of rights and lawful interests of lending agencies in tax process

Published in journal "Administrative and municipal law", 2015-6 in rubric "Liability in administrative and municipal law", pages 582-587.

Resume: The article considers a lending agency as a specialized subject and its rights and lawful interests in the process of tax obligations discharge in tax process. Special attention is paid to the definition of the term “tax process” and to the formation of the author’s definition of this term. The author outlines the key problems of the protection of the rights and lawful interests of lending agencies, as resolution of conflicts between lending agencies and rating authorities in the sphere of bank secrecy. The author considers the infringement of tax legislation by lending agencies including a failure to implement the decision of a rating authority or a violation of order of account opening for a taxpayer. The author uses special legal methods of scientific research such as the comparative-legal method and the formal-logical method; partially, the author uses the method of interpretation. The main contribution of the author to the study of the essence of lending agencies in tax legal relations is a profound consideration of the role of a lending agency in a trial and in interaction with rating authorities. One of the important elements of the study is the consideration of the term “tax process” and its sense from the viewpoint of the modern scientific community. 

Keywords: tax, right, lawful interest, lending agency, tax process, tax law, protection of rights, process, procedure, responsibility

DOI: 10.7256/1999-2807.2015.6.15655

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