Zytsyk S. Legal regulation of the appeal against the state tax service bodies’ decisions in administrative order

The work deals with the issues of rights and freedoms of citizens in contesting the state tax service bodies’ decisions in administrative order. The paper reveals the reasons and grounds of appeal against actions and decisions of the State Tax Service bodies. New regulations relating to the definition of the status of “taxpayer”, protection and restoration of violated rights, freedoms and legitimate interests in the process of tax rights and obligations’ implementation are proved. The experience of foreign countries in the implementation of grievance procedures and make decisions from them is scrutinized. The analysis of tax and procedural norms as a part of the mechanism of the tax bodies’ decisions appealation is investigated. The question about the advisability of adopting of complaint decisions that worsen the taxpayer’s position is risen. Its topicality is obvious as the file of complaint is aimed at the renewing of the rights violated.