Doctor of Laws, judge
Supreme Court of Ukraine
LEGAL REGULATION OF THE PROCEDURE FOR THE TAX DISPUTE RESOLUTION
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.
Keywords: tax, tax dispute, taxation, taxation in Ukraine, tax obligation, mechanism for dispute regulation, legal regulation, legal fact, tax debt, judicial appeal to the decision.
FREE FULL TEXT (PDF)