Slidenko A. Protection of Taxpayers’ Interests Within the Application of Tax Coercion Measures.

Thesis presents the results of research of the problem of protecting the interests of taxpayers when applying measures of tax coercion. Within this work the determination of the place of taxpayer’s interest in his legal status is carried out, the correlation between taxpayer’s legitimate interests and subjective rights is conducted, the ways of protecting these interests are described, the concept and types of measures of tax coercion are revealed. The types of legitimate interests of taxpayers while applying tax pledges, administrative seizure of property, and while blocking the registration of a tax bill are determined, and also the ways of their protection are specified. It has been defined that within the tax law the category of interest prompts both the establishing of the tax law rules, granting the subjects of tax law with rights and duties, and the realization of the rights and duties by the subjects of application of these rules. Depending on the degree of mediation, phenomenon of tax law interest is transformed into either a legitimate interest or the subjective right of the taxpayer. Being based on the analysis of scientific points of view on the problem under investigation, the author’s definition of the concept «legitimate interest of the taxpayer» is given. It has been emphasized that the taxpayer’s interest is not the tax law rule directly included in the text of the Tax Code of Ukraine, but it should be regarded as objectively existent expectations and justified expectations of the taxpayer about all possible aspects of public relations with the controlling bodies such as: possibility of tax control measures; justification of the application of measures of tax coercion; truthfulness and reliability of the results of control; observance of control procedures, etc. Taking into account the study of a number of decisions of various courts, proposals have been made regarding ways to improve the provisions of the Tax Code of Ukraine.