THE RIGHT OF A WITNESS TO QUALIFIED LEGAL ASSISTANCE DURING INTERROGATION BY THE TAX AUTHORITY

The topic of representation in relations regulated by legislation on taxes and fees is relevant, since tax law is one of the fastest growing branches of Russian law. The institution of representation for this industry is no exception; Chapter 4 of Part I of the Tax Code of the Russian Federation is devoted to it, however based on judicial practice we can conclude that the majority of witnesses summoned to the tax authority to testify in accordance with Art. 90 of the Tax Code of the Russian Federation do not resort to the assistance of a representative due to ignorance of their right to qualified legal assistance or do not have the financial ability to do so. The second reason is especially important because it violates the principles of equality and fairness in tax law, giving rise to situations where a certain category of witnesses finds themselves in different conditions compared to other witnesses, although there are no significant differences between them that would justify this inequality. In the process of revealing the topic, the author examines the current legislation regarding the content of a witness’s right to qualified legal assistance, and also reveals practical issues related to the assistance of a lawyer (attorney) to a witness during interrogation. Based on the above material, it is proposed to optimize the tax legislation in order to improve the legal culture of citizens, as well as clear legal formalization of the witness’s right to qualified legal assistance when giving evidence to the tax authority.