Application оf Administrative Procedures in Tax Law as a Means of Unloading the Judicial System
Application оf Administrative Procedures in Tax Law as a Means of Unloading the Judicial System

Summary/Abstract: The relevance of the chosen issue lies in the need for general unification of administrative procedures. The Law of Ukraine "On Administrative Procedure" provides for the unification of administrative procedures (with certain exceptions), which also applies to administrative procedures in tax law – tax procedures. Accordingly, this necessitated changes to the Tax Code of Ukraine. The purpose of our research is to provide a comprehensive analysis of the current state of legal regulation of administrative procedures in Ukraine, as well as the peculiarities of application of such procedures in tax law as a method of pre-trial dispute resolution. The methodological basis of this study is a set of techniques and methods of modern scientific knowledge, which include: the method of comparative analysis in law, synthesis, analysis, analogy, modeling, induction, deduction, hermeneutic method and systematic approach. As a result of the research, the impact of the Law of Ukraine "On Administrative Procedure" on administrative procedures in tax law was determined. Separate provisions of the Tax Code of Ukraine, which must be brought into compliance with the requirements of the administrative procedure, have been analyzed. The main attention is paid to the provisions of Art. 56 of this Law, which regulates the procedure for appealing decisions of supervisory bodies. It is this procedure that will require conceptual changes – the expansion of the object of appeal. Currently, the Tax Code of Ukraine provides for the possibility of administrative appeals only against the decisions of the controlling body. Instead, according to the requirements of the Law of Ukraine "On Administrative Procedure", not only decisions, but also actions and inactions are subject to appeal. In addition, the provisions on the procedure for filing a complaint, the terms of appeal and review, as well as the renewal of missed terms must be brought into line. The situation when changes to the Tax Code of Ukraine to unify administrative procedures will not be made on time has been investigated. In the context of promising areas of scientific research, it is stated that the Law of Ukraine "On Administrative Procedure" should regulate the possibility of establishing the peculiarities of administrative proceedings for certain categories of administrative cases. At the same time, the specifics must correspond to the principles of the administrative procedure, which is also established in this Law. The expediency of the principles of the administrative procedure was considered from the point of view of the possibility of monitoring compliance with them and the consequences of violation.

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