The dissertation is focused on the systematic research of scientific and practical
problems of administrative and legal protection of tax relations. Based on a
comprehensive analysis of doctrinal research in the field of administrative law,
national legislation, the practice of its application and international experience, the
author has formulated new scientifically grounded conclusions, propositions and
recommendations for improving the activities of authorized entities in the field of
research.
It has been established that the subject matter of administrative and legal protection
can be powerfully organizational part of tax relations, where the means of administrative
law in their structure provide: the emergence and development on the basis of proper
and lawful legal facts, in the object – and its part related to activities of a taxpayer,
in the content – the procedure for fulfilling their obligations by the participants of tax
legal relations, including the compliance with the terms for registration, the obligation
to declare the amount of taxes and fees, and the timeliness of filing declarations,
performance of duties and proper exercise of their rights by tax authorities.
Administrative and legal protection of tax legal relations has been studied as
activities of authorized entities regulated by law, which consists in the implementation
of administrative and legal measures of service, control and coercive nature, in order
to prevent the commission of offenses in the field of taxation, abuse of tax officials,
detection of violations of current tax legislation, bringing violators to administrative
liability, ensuring compliance with tax obligations and restoring violated rights of
taxpayers. The content, objective, tasks, functions, methods and forms of administrative
and legal protection of tax relations have been revealed.
The author has found out a number of problems in the legal provision of
administrative and legal protection of tax relations, in particular: the provisions of
international regulatory acts on administrative assistance in tax matters need to be
detailed in national acts in terms of procedures for taking measures provided by them;
significant gaps and conflicts are inherent in the block of regulatory acts regulating
the application of administrative coercion, information and analytical provision of tax
control, including the procedure for entering its results into information and analytical
systems and electronic registers, their changes and exclusion of relevant information
in the connection with the court’s cancellation of the decisions of the tax authorities;
the organization of the activity of tax agencies in general has received the proper
normative consolidation, except for the cases when the forms of their interaction with
other public institutions are enshrined in by-laws adopted by other agencies of public
administration. Directions of their solution have been suggested.
The range of subjects of administrative and legal protection of tax relations in
Ukraine has been determined. Depending on the functions performed, all subjects
have been combined in the following groups: 1) leading subjects; 2) facilitators; 3)
guarantors. It has been pointed out the need for further improvement of the content of
the functions performed by the subjects of administrative and legal protection, their
delimitation in accordance with the tasks assigned to public administration agencies,
and on this basis to clarify their status as subjects of administrative and legal protection
of tax relations.
