MANDATORY PRE-TRIAL PROCEDURE FOR THE RESOLUTION OF TAX DISPUTES: PROSPECTS OF IMPLEMENTATION IN UKRAINE

Abstract

An important guarantee of the protection of the rights, freedoms and interests of any person against the arbitrariness of administrative bodies is the possibility of a pre-trial procedure for challenging the decisions, actions and inaction of subjects of authority, including in the field of tax relations.

The article provides an analysis of the current state of the pre-trial procedure for appealing decisions, actions or inaction of subjects of authority and summarizes such types of pre-trial resolution of public legal disputes as out-of-court and administrative. Forms of protection of the subjective rights of participants in public-law relations, which are divided into two main forms according to their material and legal characteristics: pre-trial and judicial. The division of the pre-trial form of protection of one's rights on procedural and legal grounds into administrative (pre-trial) and extra-judicial dispute resolution/settlement procedures and demarcation of the interpretation of the specified terms at the conceptual level made it possible to determine the procedural mechanisms for the practical application of both types of settlement.

Based on the analysis of scientific positions, the current state of pre-trial resolution of tax disputes, as well as relevant foreign experience, the perspective of the administrative form of resolution of tax disputes in Ukraine, which can fully become an alternative to court proceedings, has been proven. It was analyzed due to which factors it is possible to increase the effectiveness of already existing means of resolving tax disputes and introduce new forms of their resolution. It has been proven that further improvement of the procedures for pre-trial settlement and dispute resolution will increase the popularity of pre-trial proceedings (including through mediation), increase trust in administrative bodies, bring to the appropriate level of effectiveness of dispute proceedings, which in turn will provide opportunities for the transition to the legislative level of implementation already mandatory pre-trial resolution of tax disputes.