LEGAL REGULATION OF THE PROCEDURE FOR THE TAX DISPUTE RESOLUTION
Journal Title: Вісник Київського національного торговельно-економічного університету - Year 2016, Vol 1, Issue 105
Abstract
Background. Legal regulation of tax disputes involves not only an adequate legislative regulation, but also a clear methodological understanding of the nature of the dispute and the principles of its resolution. It is fundamentally important to establish common procedural form and mechanism of regulation of these relations. Based on the fact that the mechanism of legal regulation in general can be seen as a system of legal means, to some extent structured and coherent aimed at overcoming obstacles in meeting the interests of public relations, it is important to detail the elements of such a mechanism. The aim of the article is to outline the procedures for resolving tax disputes as the main method of coordination of public and private interests using theoretical, methodological and practical terms and research. Research methods. A set of approaches and methods, including systematic and dogmatic was used in the scientific article, which made it possible to implement the conceptual integrity of the study. Results. Tax dispute is a special relationship, which is not part of the structure of tax liabilities, the results of which significantly influence the development of tax binding relationship. Conclusion. The tax dispute is mainly parallel to tax binding legal relationship, not after its termination. The exception to this rule can only be a decision by the tax authority canceling the amount of tax on additional charges, which independently calculated amount has been paid by the payer. In this case, the obligation is met on the day of the initial payment of tax and the abolition of the tax authority decision ending a dispute occurs later. In all other cases termination of legal disputes is prior to payment of tax amounts, and, accordingly, the fulfillment of tax obligations.
Authors and Affiliations
Ihor SAMSIN
Keywords
Related Articles
- EP ID EP184884
- DOI -
- Views 133
- Downloads 0
BUSINESS EDUCATION UNDER CONDITIONS OF GLOBAL INSTABILITY
Background. Every day globalization and permanent local, regional and global economic crisis produce new challenges and problems. The effectiveness of these processes in the world largely depends on intensive and integra...
ІНФОРМАЦІЙНА БЕЗПЕКА У СИСТЕМІ ЗАХИСТУ ПРАВ СПОЖИВАЧІВ ФІНАНСОВИХ ПОСЛУГ
Розкрито основи теоретичного сприйняття інформаційної безпеки спо-живачів фінансових послуг як складової системи захисту їх прав та інтересів, яка ґрунтується на постулатах "об’єднана відповідальність" та "формалізація"....
Rheological properties of flour dough with coconut fiber.
Background. The promising way of improving the quality of honey cakes is the usage of biologically active materials of herb origin enriched with micronutrients. The Ukrainian market is presenting a wide range of dietary...
ПРОГНОЗУВАННЯ СТАНУ КРИЗОГЕННОСТІ БАНКІВСЬКОЇ СИСТЕМИ УКРАЇНИ
Досліджено кореляційні зв’язки між індикаторами-сигналізаторами, каталізаторами та збудниками кризогенності банківської системи України. Визначено перелік показників, між якими існує тісна кореляційна залежність, на осн...
ДИДЖИТАЛІЗАЦІЯ ЗМІНЮЄ НАШ СВІТ
Постановка проблеми. Цифрова революція швидко змінює економіку та суспільство, що призводить до значної невизначеності, особливо в індустріальних країнах, оскільки на перших етапах найбільше потерпає обробна промисловіс...