Zhernakov M. Tax disputes: reformation of the resolution mechanisms

The thesis provides the general characteristics of tax disputes and characteristics of the tax conflict, which generates it. The grounds of tax disputes and the principles of their solutions are developed. The dissertation considers different modes of tax litigation (administrative appeal, court litigation, tax compromise). The reasons and directions for reforming the tax dispute resolutions are considered. Proposals for such reform rally on international and domestic obligations of Ukraine. Exploring the directions of reforming tax dispute resolution, the author focuses on reforming the taxation system and fiscal powers of the tax authority, reforming administrative procedures and out of court tax dispute resolution, judicial reform and the reform of public expenditure. Research is carried out considering dynamic aspects of the tax relations, and in terms of a detailed comparative analysis of the legal systems Ukraine and in other European states.