Stepashko O. Court Decisions in Tax Disputes in the Administrative Legal Proceedings of Ukraine

Thesis is devoted to the consideration of theoretical and practical aspects of court determinations of tax disputes in the administrative legal proceedings of Ukraine. On the basis of the complex analysis of works of legal scholarship, current legislation, judicial practice, theoretical legal principles of the institute of court decisions in tax disputes in the administrative legal proceedings as well as the directions of its improvement are considered. Legal nature and types of court decisions in tax disputes are investigated and in this connection the author's definition of such decision and its classification are offered. Using the legislation of administrative justice of several European and post-Soviet countries, the court decisions in tax disputes are characterized, general lines and differences of the legal regulation of this Institute are generalized; the expedience of the introduction of foreign experience into domestic practice is outlined. The features of court determinations in tax disputes and an obligatoriness of the legal selection in the administrative judicial law of such a sign of court determination as motivation are distinguished. Influence of judge persuasion on the court determination in a tax dispute is found out. The role of court decisions in the decision of tax disputes is stated. Monitoring of law-enforcement problems of the court determinations in tax disputes and providing of their implementation is carried out. On the basis of the research several propositions for the improvement of current tax legislation and administrative legal proceedings in part of the use of the institute of court decisions are developed.