FEATURES DURISDICTION PROCEDURES FOR RESOLVING TAX DISPUTES

Abstract

Problem setting. The area of tax relations have always been characterized by high probability of conflicts of interests of its participants. On the one hand, its participants are taxpayers who seek to achieve a high degree of optimization of their tax obligations, thereby ensuring the realization of their private interest, with the other participant of the tax relations is the controlling authority, the duty of which is to provide public (state) interest in the accumulation of the maximum number of cash flows to the filling of a profitable part of budgets. Often the relevant interests (public and private) in the field of taxation are in a state of extreme antagonism, which can be solved only through specific procedural solution algorithms for uncertain tax legal relations. Such regulate algorithms, in particular, are administrative procedures for resolving tax disputes. Analysis of resent researches and publications. The study of issues related to the definition of the features administrative procedures for resolving tax disputes, devoted to scientific papers: Y. V. Bodnaruk, S. V. Buriak, M. V. Karaseva, I. E. Krinitsky, V. E. Kuznechenkova, M. P. Kucheryavenko, K. V. Minaev, I. M. Smychok, 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 aim of our study is the implementation based on the use of works of domestic scientists, in-depth scientific and practical analysis of the peculiarities of administrative procedures for resolving tax disputes. Article’s main issue. The article is devoted to the scientific study of the characteristics administrative procedures for resolving tax disputes, which has alternative, optional and subsidiary character. Reviewed current legislation regulating legal relations in the sphere affected by the issue, analyzed the scientific views of modern authors. It is noted that application of the concept of «tax appeal», the effect may have an incorrect understanding of the relevant procedures of administrative appeal, therefore, the author proves the irrationality of borrowing procedure specific-industry terminology without its
proper adaptation to the studied public relations. Attention is drawn to the objective due to the need for a clear and comprehensive procedural regulation of the procedure for resolution of disputed tax matters. Investigated the features administrative procedures for resolving tax disputes, which has the matching character, and should be completed without any radical, liquidation measures. Conclusions and prospects for the development. Procedures for resolving tax disputes are constructed through the normative structures of the external frame, shape, within which the coordination of positions of subjects of legal
relationship. From the above it follows that the procedure of tax dispute resolution is a tool that algorithms resolution of a tax dispute. The need for a clear and comprehensive procedural regulation of right decision on the controversial relationship has an objective basis, any dispute as a public law nature (in our case between the controlling authority and the taxpayer) has the character of a sharp confrontation between public and private interests.