TO THE QUESTION OF PERMISSION OF TAX DISPUTES IN GREAT BRITAIN, GERMANY AND THE USA

Abstract

Problem setting. In the context of the need to reform the existing in Ukraine system of settlement of tax disputes is important to the problem of research of features of foreign experience in the past. Today, there are various mechanisms of resolution of tax disputes. The appropriate procedure in different countries has their own specificities and procedural features of their regulation. The procedure for resolving tax disputes varies depending on the nature of the legal system, the characteristics of the public power system, socio-political and socio-economic priorities of the state. However, the problems of comparative legal researches of the nature, essence, meaning, and prospects for improving the resolution of tax disputes in Ukraine is devoid of definitive answers.

Analysis of resent researches and publications. The study of issues related to the identification of specific features of tax disputes resolution in the countries of Western Europe and the United States, devoted to scientific papers: I. V. Leshukh, E. V. Kalinkarova, M. I. Melnuk, R. Y. Paslawski, I. V. Tkachenko, O. A. Nogina, E. A. Usenko, etc. However, despite the presence of substantial scientific achievements on the subject, many aspects remain unclear. Target of research. The purpose of this paper is the implementation, on the basis of analysis of norms existing in the UK, Germany and USA legislation regulating legal relations in the sphere affected by the issue and scientific understanding of the views of modern authors, in-depth scientific and practical study of the peculiarities of resolving tax disputes in the aforementioned countries. Article’s main issue. Article is devoted to scientific research of features of permission of tax disputes in Great Britain, Germany and the USA. Regulations acting in the above-mentioned states of the legislation regulating legal relationship in the sphere of the raised question are analysed scientific views of modern writers are considered. It is noted that in Great Britain permission of tax disputes within the first and second instances is performed not by courts, but tribunals. The attention to features of consideration of tax disputes in the Federal Republic of Germany where the last can be permitted as by means of the approving (administrative) procedures, and judicially is paid. It is noted that in the USA in order that the tax dispute was considered by Federal circuit court which is an analogy of domestic courts of law, the taxpayer shall extinguish all amount of tax debt previously. Conclusions and prospects for the development. Today in the UK, Germany and the United States there are various mechanisms of resolution of tax disputes. The most common algorithms for the resolution of legal disputes in the field oftaxation are implemented through administrative procedures and judicial  procedures for resolving tax disputes. Features resolution of tax disputes in various countries around the world depends on the nature of the legal system of the state and the rule of law, and as a consequence may have different degree of efficiency of their implementation.