Pudelka J. Comparative Legal Analysis of Administrative Procedures for the Settlement of Tax Disputes (Germany and Ukraine Experience).

The dissertation is devoted to the implementation of a comparative analysis of administrative procedures in resolving tax disputes in Germany and Ukraine. The analysis of the procedures for resolving tax disputes suggests that administrative procedures for resolving tax disputes vary significantly in Germany and Ukraine. At the same time, there are quite important issues on the modernization of certain aspects of the procedural regulation of the resolution of tax disputes, because without transforming the relevant institution it is impossible to provide an effective mechanism to ensure the rights and interests of the Tax Cover. In this case, we must state that in Germany tax law acts as an integrative component of administrative law. This kind of state of affairs allows us to speak of German administrative law as a kind of overhead, which substantively encompasses a wide range of social relations, including tax relations. From the standpoint of a systematic approach, tax law in Germany has the status of a special sub-sector of administrative law, repeatedly manifests itself both in the formal legal, substantive and procedural legal aspects. As for the Ukrainian system of law tax law is determined as sub-sector of financial law. Tax law in Ukraine is mostly determined as sub-sector of financial law in the legal doctrine of Ukraine. At the same time, it should be noted that some scholars express a position according to which tax law should be considered as an independent branch of law.