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
19 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.
