Peculiarities of the defining materiality of breach of procedural norms in relation to specific taxes

The article in question deals with the problems of respect for rights taxpayers when applying procedural provisions Russian legislation regards to specific taxes. author stresses need ensure guarantees not only terms tax control implementation, but also authority’s and taxpayer’s interaction within framework calculation collection illustrates consolidation foreign jurisdictions’ legislation, analyzes norms as well examines arising from current disputes. pays special attention contentious situations matters obtaining a VAT deduction by taxpayers. Based upon study results, comes conclusion that material breach legislation’s on taxes fees are considered illegal actions (inaction) authorities, which expressed derogating taxpayers’ and, result, negatively affecting balance private public interests.