MECHANISM FOR ADMINISTRATIVE CONSIDERATION OF DISPUTED ISSUES IN TAXATION: A PRACTICAL ASPECT

Abstract

The analysis of the practice of pre-trial (admin-istrative) appeals of disputed (conflict) issues regard-ing tax legislation between business entities and the State Tax Administration (controlling body), taking into account the reporting provided by the Business Ombudsman Council regarding the specified issues, established that part of the decisions of the State Tax Administration issued with violations of the rights of business entities. All this creates a negative impact and an additional burden on economic entities to restore violated rights in the implementation of eco-nomic activity and, accordingly, attractiveness for attracting both internal and external investments in the state economy. In turn, this negatively affects the filling of the state budget and the stable economic development of the state, because it is an element of the entire system of the state's economy.
The article analyzes the peculiarities of the leg-islation that regulates legal relations on the appeal of disputed (conflict) issues that arise between busi-ness entities and DPI (controlling body), regarding incorrectly determined amounts of monetary obliga-tions or any other decision that contradicts the legis-lation or is beyond the powers of the supervisory body. The study analyzed both the practical actions of business entities and the actions of the State Fi-nancial Institutions in relation to the appeal of deci-sions regarding an incorrectly determined amount of a monetary obligation or any other decision that contradicts the legislation or exceeds the powers of the supervisory body. It has been established that the legislation is subject to changes very often and be-cause of this there are inconsistent norms, and there are gaps in the actions of the DPI in the implementa-tion of the appeal review mechanism that can create an additional burden on business entities of both an objective and subjective nature.
In the process of the research, the definition of the mechanism of administrative-legal appeal of controversial (conflict) issues in relation to tax legis-lation was improved, its elements were specified and ways to improve the legislation and eliminate practi-cal gaps in pre-trial (administrative) appeal of deci-sions and actions of DPI were developed.

Key words: control body, disputed issues, pre-trial settlement of the dispute, mechanism of adminis-trative and legal regulation of tax disputes, judicial review of the dispute.