Abstract

The article discusses the issue of admissibility of limiting the use of law regulations which aim to protect the rights of taxpayers within making and applying law directed at avoiding taxation, in favor of regulations protecting fiscal interests of the state. Special attention was drawn to the necessity of using mechanism of balancing while applying law regulations. Moreover, the article also discusses recent changes made in tax ordinance directed at avoiding taxation in respect of a risk of imbalance between protection of rights of taxpayers and protection of fiscal interests of the state.