CERTAIN ASPECTS OF ADMINISTRATIVE PROCEEDINGS IN THE FIELD OF RESOLVING TAX DISPUTES
УДК 347.998.85:343.359.2(477)
ORCID: 0000-0003-1710-4044
DOI 10.37566/2707-6849-2022-1-2(38-39)-11
Mykhaylo SMOKOVYCH,
Chairman of the Administrative Cassation Court of the Supreme Court, Doctor of Law, Professor
CERTAIN ASPECTS OF ADMINISTRATIVE PROCEEDINGS IN THE FIELD OF RESOLVING TAX DISPUTES
The article examines important legal aspects that complicate the resolution of tax disputes by administrative courts. The author determined that the most important challenges for administrative courts in the field of resolving tax disputes are: the changeability of tax legislation, the inadequate quality of tax legislation, the need for the formation of a single established judicial practice in the field of tax dispute resolution, as well as compliance with the procedure for resolving these disputes. It is justified that the tax policy of the state should be balanced. The legislator must be consistent in determining the tax policy in the state. The essence of the state’s tax policy should be aimed at stimulating economic growth and entrepreneurship in Ukraine. The taxpayer has the right to expect from the state fair compliance with the principle of legal certainty and balance of interests, therefore tax legislation should have increased stability. The legislator, making changes and additions to the Tax Code of Ukraine, must: prevent «unbalanced» normalization of tax relations; to resist the possible deterioration of the rights of taxpayers; to prevent the emergence of illegal legal acts of subjects of power in the process of implementing the tax policy of the state, etc. In view of this, an important step in this process is the constructive interaction of the institutions of state power. Focused attention on the expediency of strengthening at least consultative cooperation of the Administrative Court of Cassation, acting as part of the Supreme Court, with the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy, etc. Such cooperation will eliminate the appearance of novelties of the Tax Code of Ukraine that are unexpected for judges and will contribute to improving the practice of their application, thanks to which the number of tax disputes will decrease.
Key words: taxes, tax dispute, taxpayer, tax policy of the state.
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