Tsvira D. Administrative Judicial Proceedings in Cases Related to the Resolution of Tax Disputes

The dissertation is focused on the comprehensive study of theoretical and practical issues of administrative and legal regulation of consideration and resolution of tax disputes within the framework of administrative judicial proceedings. The legal category of “a tax dispute” has been considered as one of the types of public legal disputes. The existing doctrinal classification of tax disputes, which are solved by the administrative courts of Ukraine, has been supplemented. The author has provided own definitions of such terms as: administrative judicial proceedings, the object of a tax dispute, procedural representation in administrative cases related to the resolution of tax disputes. The subjects of a tax dispute have been singled out and characterized, as well as the procedural status of the main participants in the tax disputes within administrative judicial proceedings has been clarified. The author has suggested scientifically grounded recommendations for the improvement of administrative procedural and tax legislation, aimed at increasing the efficiency of consideration and resolution of tax disputes by administrative courts of Ukraine.