ADMINISTRATIVE DISCRETION OF TAX AUTHORITY AS DETERRENT TO INTRODUCTION OF TAX MEDIATION IN UKRAINE

Анотація

The article investigates the prospects of introduction of the tax mediation in Ukraine as an important part of the reform of the rule of law. Review of the generalised indices of resolving the tax disputes through administrative and judicial procedures evidences the topicality of the mediation model as a part of administration of justice. The activity of the tax authority as public administration that lies in performance of the administrative discretion and use of discretionary powers in solving the tax disputes is investigated. With account of existent practices and experiences the basic methodology for improvement of the organisational framework of the administrative discretion in activity of the tax authority in case of improvement of the current law of Ukraine for the effective introduction of the tax mediation procedures is outlined. It is concluded that for today, imperfection of the tax law of Ukraine and lack of understanding by the tax authorities of the legal nature of the administrative discretion and limits of its application complicates development of mediation in solving the tax disputes. The prospects and lines of further researches on formation of the tax mediation in Ukraine as a significant element of the "proper administration" for promotion of partner relations between the tax authority, taxpayers and other taxable subjects.

Класифікація

Ідентифікатори

Схожі роботи