Maliarchuk I. The Features of the Proceedings of Tax Disputes in Administrative Proceedings

The thesis is devoted to complex research problems of tax disputes on the grounds of its appearance to appeal and judicial review. The features of instituting proceedings on tax disputes in administrative proceedings are identified, the evidence base of certain types of tax disputes is considered, the specific consideration of tax disputes at the stage of trial is revealed. The generalization of judicial practice in this area and on this basis conclusions about the main trends of consideration of tax disputes in administrative proceedings is analysed. The scientific and theoretical conclusions and practical proposals aimed at improving the judicial practice of considering tax disputes is proved.