THE RIGHT OF TAXPAYERS TO APPEAL AGAINST THE INACTION OF TAX AUTHORITIES
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2017, Vol 5, Issue 94
Abstract
Background. Among the taxpayer rights defined by the Tax Code of Ukraine, the right to appeal decisions, actions (inaction) of controlling bodies (officials) is provided. However, there is no mechanism of the implementation of the right to appeal against the inaction of officials of tax authorities. Analysis of recent researches and publications. The subject of scientific researches is the issue of the implementation of payer right to appeal against decisions and actions of tax authorities. The issues that were not the subject of scientific researches: appealing against the inaction of tax authorities; terminological ambiguity of determining the fact of giving correspondence to the taxpayer; participation in these legal relationships of the Council of the Business Ombudsman, which led to the conduction of scientific research. The aim of the article is to study the issues of legal regulation of the taxpayer right to appeal against the inaction of the tax authorities and their officials administratively, to work out ways of legislation improvement in specified area. Materials and methods. Dialectical, formal-dogmatic methods and method of structural and system analysis are used during the research. The results of the research. The legal mechanism of the implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities is imperfect. Problematic points that need to be resolved at the level of the law are outlined. It is the availability of terminological ambiguity of determination of the delivery fact of correspondence to the taxpayer; norms that do not define clear deadlines for the fulfilment of duty by the tax authorities. The participation of the Council of the Business Ombudsman in these legal relationships and the mechanism of the appeal of the State fiscal service (SFS) commission decisions of the registration of a tax bill / calculation of adjustment in the Unified Register of Tax Bills are studied. Conclusion. Author’s approaches to the settlement of problem issues in the field of implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities are offered.
Authors and Affiliations
Olena SUDARENKO
Keywords
Related Articles
- EP ID EP248389
- DOI -
- Views 135
- Downloads 0
IMPORT DEPENDENCE OF THE DOMESTIC MARKET OF UKRAINE
Background. The proposed scientific article is devoted to actual issue of formation of effective system of foreign trade regulation, particularly imports. Consideration of the problem is based on the study and analysis o...
PARADIGM OF ENSURING CONSUMER RIGHTS TO INFORMATION
Background. Consumers that purchase, order or use products that are sold in Ukraine, to meet their personal needs have a right to necessary, accessible, accurate and timely information about the product, its quantity, qu...
EXTERNAL LABOR MIGRATION IN UKRAINE WITHIN 2014–2017
Background. The continued economic pressure of the Russian Federation with the use of pricing policy in the field of energy supplies to Ukraine, the annexation of the Crimea and the beginning of an armed confrontation on...
SYSTEMATIZATION OF TRADE ENTERPRISE’S FINANCIAL POTENTIAL ELEMENTS
Background. Contemporary economic conditions in many countries in the world are characterized with high difficulty of providing financial activity by companies because of uncertainty and instability of the external envir...
INFORMATION WITH THE LIMITED ACCESS AS AN OBJECT OF ECONOMIC RELATIONS
Background. Information becomes important in the economic sphere, particularly in business, acting as an independent object of economic turnover, as well as an important prerequisite for the successful conduct of busines...