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. Legal science traditionally considers the taxpayer as a person obliged, and the payment of&#x0D;tax in terms of unconditional, unilateral claims of the state. At the same time, the practice of taxation shows&#x0D;that not only the state, but also the taxpayer is interested in the proper execution of the tax duty. This article&#x0D;proposes to conduct a study of the performance of duties from the point of view of the legitimate interests of&#x0D;the taxpayer. Purpose. The purpose of this study is to consider the legal and organizational aspects of the&#x0D;obligation to pay tax, as well as the resolution of conflict issues in the balancing of public and private interests.&#x0D;Methodology. The methodological basis of the study consists of various General and special methods of&#x0D;cognition of the phenomena of legal reality. Among them, legal-dogmatic and historical-legal methods are&#x0D;particularly important. Results. The article reveals the signs of proper fulfillment of tax duties; distinguishes&#x0D;the concepts of “payment of tax” and “transfer of tax”; substantiates the idea that the implementation of tax&#x0D;duties is associated with the legitimate interests of the taxpayer, the accounting of which is an obligation on the&#x0D;part of the state in the face of law enforcement agencies (courts, tax authorities); analyzes the legal position of&#x0D;the constitutional Court of the Russian Federation on the payment of taxes and the performance of tax duties,&#x0D;defines the boundaries of good faith behavior of the taxpayer. Conclusions. The recognition of a duly&#x0D;performed tax duty is a legitimate interest of the taxpayer, which is subject to protection. Based on the analysis&#x0D;of the multistage process of tax payment and through the prism of the principle of justice, the conclusion about&#x0D;the inadmissibility of imposing all responsibility for not receiving money to the budget only on the taxpayer is&#x0D;substantiated. A practice that gives priority only to fiscal interest leads to an imbalance of private and public&#x0D;interests.

The Proper Discharge of Tax Duty as a Legitimate Interest of the Taxpayer