THE CONCEPT OF “DUE PROCESS” IN TAX PROCEDURES
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 2, Issue 6
Abstract
The article analyzes the content and components of the concept of “due process”. The author consistently reviewed the substantive content of such a definition as “due process of law”. The very word “affiliation” means “appropriate”, “necessary”, “such as it should be”. The concept of “due process”, which defines the requirements for due process of law was primarily developed in the framework of the American judicial doctrine. Thus, the US Supreme Court and the state courts, within the framework of their own judicial practice, formed elements of due process of law. The author concluded that tax procedures can be divided into: a) pre-jurisdictional procedures; b) jurisdictional procedures. Pre-jurisdictional procedures for the so-called positive implementation of law (enforcement). As for jurisdictional procedures, their occurrence is determined by contentious relations and / or tort.
Authors and Affiliations
О. О. Мамалуй
Keywords
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