Samsin, I.L. Legal regulation of the procedure for the tax dispute resolution

Abstract: The article shows specific features of legal regulation of the procedure of tax dispute resolution. The author singles out its elements and stages, paying special attention to the characteristics of the first stage, which has to do with the existence of the legal norm, which is a fundamental basis for the order in procedural relations, as well as character of material relations, which should be put into a procedural form, predefining the direction of procedural regulation, as well as the principles of this or that type of process. The moving force of the dynamics of the tax disputes and the grounds for the transfer of the procedural relations form one stage to another are legal facts. The author studies the problems regarding initiation of a tax dispute, and the possibility for its initiation by a tax body due to act or a failure to act by a taxpayer constituting an offence. Additionally, the author analyzes the issues of judicial appeals for the decisions of tax bodies. Based upon the use of a dogmatic method of studies the author comes to a conclusion that a tax dispute a) is a separate legal relation, which is not included into the structure of a tax obligation, while having a significant impact upon the development of tax legal obligations and relations; b) is a parallel process towards the latter relations, rather than taking place after they are completed (an exception is the situation when a decision of a tax body on charging an additional tax, when an independently calculated sum was already paid by a taxpayer).

Keywords: