Berezenko I.V. Implementation of the protective function in tax tort proceedings. - Qualifying scientific work on the rights of the manuscript.
The dissertation on competition of a scientific degree of the doctor of philosophy on a specialty 081 «Law». - Academy of Labor, Social Relations and Tourism, Kyiv, 2021.
The dissertation is devoted to definition of essence and features of realization of protective function in tax-tort proceedings, and to formation of directions of improvement in this sphere.
It is proposed to understand the process of bringing individuals and legal entities to financial responsibility by the supervisory authorities for committing a tax offense under tax tort proceedings. It is concluded that tax tort proceedings are carried out consistently within a separate procedural stage and consist of the following stages: establishment of a tax offense, decision-making on the application of financial liability, appeal against the decision on the application of financial liability, execution of the decision on monetary obligations. Such system-forming categories for tax-tort proceedings as “tax process”, “tax proceedings” and “tax procedure” are distinguished.
It is proved that in the system of functions of tax law it is expedient to allocate a protective function, which is a set of homogeneous norms of tax legislation governing relations between regulatory authorities and individuals and legal entities that arise, develop and cease in the process of protecting rights, freedoms and legitimate interests. subjects of tax relations. It is noted that the protective function in tax law is not always applied, but only when there is a certain causal link between the authorities and subordinates of the tax relationship regarding the violated rights, freedoms and legitimate interests of the latter. It is emphasized that the protective function is a special function in tax law, which is implemented during tax proceedings to restore the violated right, eliminate obstacles to its implementation, eliminate the real threat of violation of subjective rights by illegal actions, as well as to apply measures to the violator. legal coercion.
Emphasis is placed on the fact that an important element in the implementation of the protective function in tax-tort proceedings are the subjects - the real participants in tax-tort relations. Based on the current tax legislation, the subjects of implementation of the protective function in tax tort proceedings include: taxpayer, tax agent, representative of the taxpayer, representative of the tax agent.
It is established that the effectiveness of the protection function in bringing to financial responsibility of the subjects of tax relations is determined by the state of performance of their duties by regulatory authorities, enshrined in tax law. It is concluded that the process of application of financial responsibility by the controlling bodies causes the emergence of a protective function in tax tort proceedings.
The foreign experience of realization of protective function in tax-tort proceedings is characterized. It is noted that in foreign countries there are well-established methods and mechanisms aimed at minimizing the occurrence of tax tort proceedings. In the United States, there are centers to assist taxpayers, in many countries there is the institution of tax ombudsman, one of the most common forms of protection in the tax proceedings is the effective functioning of the institution of tax mediation, in some countries there are tax courts.
Taking into account importance and priority of protection of the rights, freedoms and legitimate interests of the subjects of tax relations, the directions of improvement of the legal regulation of the implementation of the protective function in tax proceedings are formulated.
