Problems of tax disputes in Ukraine and the possibility of their resolving through mediation

Анотація

Introduction. Solving the problems of existing negative trends in tax disputes is possible by introducing mediation tools in tax disputes, and implementing the main provisions of non-conflict resolution in the relationship between taxpayers and regulatory authorities, which is one of the directions for implementing the strategic goals of the National Economic Strategy for Revenues until 2030 in terms of improving the quality and efficiency of tax administration and implementing tax policy. Its implementation will ensure the sustainable development of the economy of Ukraine by reducing inequality and inefficiency in politics and revenue administration, improve partnerships between business and the state, and the investment climate. Problem Statement. The adoption of the Law of Ukraine "On Mediation" introduces into the national system of Ukraine legal norms for alternative resolution of conflict situations arising in relations with state authorities. But the means of mediation have not been introduced into tax legislation due to a significant amount of inconsistencies, the presence of a critical mass of dissatisfaction with the results of tax dispute consideration during administrative and judicial appeals by taxpayers of the actions of regulatory bodies. Long-term and unfair resolution of tax disputes reduces the possibilities of sustainable development of the economy of Ukraine. Purpose. Scientific justification for the introduction of mediation methods into the tax sphere to resolve controversial relationships between business entities and regulatory authorities that arise in the performance of administrative functions, as well as the possibility of legal support for resolving tax disputes using alternative methods. Methods. The study uses general scientific, empirical and special methods: observation, comparison, analysis, synthesis, forecasting, description, specification, theoretical generalisation, as well as abstract-logical method. Results. The legislative possibilities of legal regulation of tax disputes using an alternative method of mediation for their resolution were analyzed by introducing the norms of EU Council directives and Ukrainian legislation in tax relations. Based on the analysis of the work of tax authorities, the causes and conditions of tax disputes, ineffective actions in performing the function of tax administration, the possibility of using mediation in resolving tax disputes and the presence of signs of such means in the current tax legislation were established. Amendments to tax legislation were proposed. Conclusions. The introduction of a tax mediation mechanism into tax legislation will change the nature of the relationship between regulatory authorities and taxpayers to a partnership one, promote voluntary participation in resolving disputed legal relations, save time and resources for the parties to the dispute, quickly clarify facts and circumstances, unambiguously interpret legal norms, form an objective view of the mediator (disinterested person) on the facts and circumstances, minimize negative consequences for the parties, establish effective relationships, reduce the burden on administrative bodies and courts, quickly reconcile tax obligations, and increase the economic resilience and security of Ukraine as a whole.

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