Shevtsova N. The principles of dispositiveness and officiality in the settlement of tax disputes in the administrative legal proceedings of Ukraine.

The dissertation analyses the problem of applying such fundamental rules of administrative legal proceedings as the principles of dispositiveness and officiality to the settlement of tax disputes by administrative courts. The dissertation defines the concepts tax conflict and tax dispute, their legal nature and main features; analyses the content and features of the system of principles in administrative legal proceedings, emphasizing the role of the principles of dispositiveness and officiality in the settlement of tax disputes. The dissertation puts forward certain suggestions concerning the amendment of some normative-legal acts, including the Administrative Law Code of Ukraine and the Internal Revenue Code of Ukraine, which deal with the definition of tax disputes and the implementation of the principles in question for their settlement.