The article examines the problematic issues of legal significance of excusable ignorance in the tax law. The work is based on the methods of historical research, analysis and synthesis. When considering normative legal acts, as well as judicial acts, the formal legal method of research was used. A number of aspects of the historical development of excusable ignorance in tax law are considered. Based on the research, the author distinguishes between the taxpayer's excusable ignorance about the facts of legal importance in the recognition of tax paid, as well as in the calculation of tax, with the account of the statutory deductions (expenses, benefits). It is concluded that excusable ignorance can have legal value in the recognition of the tax paid (which is now actually impossible without using bank services); However, it has no legal value for the taxpayer to be used for tax deductions (costs, benefits) as part of the calculation of individual taxes, since excusable ignorance may not be the economic basis for the computation of any tax. The results of the study can be used for further theoretical and practical work in the field of application of the institution of tax benefits.
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