ADMINISTRATIVE PROCEDURES OF DECISION TAX DISPUTE
Journal Title: Право та інноваційне суспільство - Year 2016, Vol 7, Issue 2
Abstract
Problem setting. Algorithms procedural activities under oskrazhennya decisions, actions or omissions of regulatory rhaniv can be viewed from multiple angles. Thus, EM Smychok proposes to consider administrative procedures of tax litigation: a) the method of coordination of tax liability; b) guarantee the protection of rights and freedoms of the taxpayer; c) the way tax litigation. Analysis of recent researches and publications. Administrative procedures for resolving tax disputes are investigated and relevant issues in the domestic literature, including such scientists as Smychok EM, Zhernakov MV Kucheriavenko MP, but attention to the above concerns scientists mostly theoretical aspects. Article’s main body. The article gives a detailed scientific analysis of the legal nature, content of administrative procedures and their importance in the process of resolution of tax disputes. In General, while agreeing that the base, which accompany the initiation of the process of administrative resolution of tax disputes fall into the actual procedure and the author considers it advisable to conduct clarification concerning the delimitation of the factual and procedural basis to begin the administrative procedures for resolving tax disputes. It is noted that the procedural interest of the taxpayer regarding the results of its procedural activities in the framework of administrative procedures of settlement of tax disputes is secondary to his material interest in nature. Conclusions and prospects for the development. The author comes to the conclusion that today there are positive changes in the direction of the distribution of responsibilities for proving the legality of actions or decisions of regulatory authority that promotes the formation of a unified approach to the definition of the algorithm of proof in tax disputes no matter under what procedures it is solved: in the administrative or jurisdictional (judicial).
Authors and Affiliations
O. M. Minaieva
Keywords
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