ДО ПИТАННЯ ПРО РОЗВИТОК АЛЬТЕРНАТИВНИХ СПОСОБІВ ВИРІШЕННЯ ПОДАТКОВИХ СПОРІВ В УКРАЇНІ

Abstract

Ovcharenko A. On the development
of alternative ways
of resolving tax disputes in Ukraine
The article examines the
prospects for the introduction of
alternative ways of resolving tax
disputes, determines the legal nature
of some of their varieties, including
mediation, as well as identifies the
prospects for the development of
progressive methods of tax control,
analyzes international experience
in this area. The tax dispute by
its nature involves a high degreeof conflict. Recently, the problems
of tax administration have become
especially relevant, since at the
time of the intensification of the
economic crisis. The tax dispute
is a type of public law dispute
that arises between participants
in a tax relationship, one of which
is a subject of power. Given the
critical state of the judicial system,
including administrative courts
in Ukraine, the issue of pre-trial
settlement of tax disputes is acute.
Globalization and trends in the
active implementation of European
dispute resolution practice in Ukraine
require the introduction of modern,
cost-effective methods of resolving
tax disputes, which will relieve
administrative courts. In addition,
there is now a clear need for new
methods of tax administration and
ways to exercise tax control.
Horizontal tax monitoring is
a method for effective interaction
between the tax authority and the
taxpayer, aimed at preventing
violations of tax legislation in carrying
out a certain business transaction,
education of the taxpayer’s legal
culture. This institution is a preventive
measure in the system of tax discipline
and in essence is not an analogue of
mediation. It is determined that the
current legislation in Ukraine does
not provide for any of the alternative
ways of settling tax disputes.
Exceptional methods of settling tax
disputes are provided for in the Tax
Code of Ukraine and include judicial
and administrative procedures.
Successful application of this
method of control in Ukraine requires
a high level of trust of taxpayers
in tax authorities, the appropriate
level of legal culture of taxpayers,
the necessary staff and level of
professionalism of employees of tax
authorities to ensure proper quality of
such conclusions and deadlines.