Trust and distrust as paired categories in the theory of tax law

Abstract

The article analyzes the possibility of using the categories of «trust» and «distrust» in the theory of tax law. It is emphasized that these categories are not legal, but can play a role in building models of legal relations. In the theory of tax law, the assessment of tax and legal situations is possible only using the category of «distrust». However, in the practice of tax authorities, there are attempts to structure tax legal relations using a civil law contract. It is emphasized that the construction of models of tax and legal structures using the evaluative category of «trust» is unacceptable.