Broiakov S. Tax consultations in the mechanism of tax administration.

The thesis is devoted to the establishment of the legal nature of tax consultations as one of the elements of the mechanism of tax administration. It is noted about the institutional form of tax consultation. Tax consulting is defined as an independent institution of tax law. This is due to the sufficient regulatory capacity of the tax consultation in order to be separated into an independent tax and legal institution. The system of principles of tax consultation has been determined, which includes: 1) general principles of tax legislation are directly enshrined (the principle of equality of all taxpayers before the law, the prevention of any manifestations of tax discrimination and the principle of presumption of the legitimacy of the taxpayer's decisions) 2) special principles of providing tax consultation are indirectly fixed (the principle of ensuring the practical necessity of consulting, the principle of individual orientation, the principle of providing guarantees for the taxpayer, the principle of the primacy of generalizing tax consultation); the principle of ensuring judicial control). It was stated that tax consultations perform the following functions: a) informational; b) warranty. The information function has its purpose, first of all, to assist the taxpayer in understanding their rights and obligations. In addition, it is important to introduce legal certainty, which is also ensured by the implementation of the information function. As for the guarantee function of tax consultation, it is currently in a state of relative "stagnation". This approach is due to the fact that the guarantee function has a truncated character, because it does not fully ensure confidence in the legal positions of the controlling body as a guarantor of the property interests of a legally bound participant in tax relations and is not able to completely secure the taxpayer from additional tax liabilities in the future. Moreover, the guarantee function, in its current formulation, does not provide the exemption of the Tax Cover from administrative or criminal liability, being limited to guarantees in the aspect of financial liability. This kind of inconsistency of rule-makers only contributes to a decrease in the trust of taxpayers in public institutions.