TylchiK V. Administrative and legal mechanism for resolving tax disputes.

Object - social relations that arise during the settlement of tax disputes between taxpayers and state tax authorities that perform control functions in the field of taxation; goal is to determine the nature of administrative and legal mechanism for resolving tax disputes, identifying gaps in the legal regulation of disputes resolution procedures specified and justification of proposals on improving legislation in this area, methods - logic-semantic, classification, synthesis, structural and functional, formal and normative, comparative-legal, statistical analysis, group, comparative, organizational legal, systemic-functional, documentary analysis, novelty - the first time offered a definition of copyright administrative and legal mechanism for resolving tax disputes; found signs that define the administrative and legal mechanism for resolving tax disputes, proved that the tax dispute has signs of administrative legal dispute, taking into account features related to the legal regulation of the Tax Code of Ukraine; results - conclusions and recommendations presented in the dissertation research can be used in research, law enforcement areas and learning process.