Адміністративно-правова охорона податкових відносин

Abstract

Дисертацію присвячено системному дослідженню особливостей адміністративно-правової охорони податкових відносин. Надано авторське визначення поняття «адміністративно-правова охорона податкових відносин», охарактеризовано основні її елементи (суб’єкти, форми, методи, адміністративні процедури). Визначено об’єкти та суб’єкти адміністративно-правової охорони податкових відносин. Виявлено низку проблем у правовому забезпеченні адміністративно-правової охорони податкових відносин і запропоновано шляхи їх вирішення. Розкрито зміст адміністративно-правової охорони податкових відносин. З’ясовано потребу в застосуванні комплексу методів публічного адміністрування при створенні системи адміністративно-правової охорони податкових відносин. Розкрито особливості форм адміністративно- правової охорони податкових відносин з точки зору їх поділу на матеріальні та процедурні способи фіксації волевиявлення уповноважених суб’єктів. Охарактеризовано підстави прийняття юрисдикційних індивідуальних актів, а також основні недоліки управлінських рішень податкових органів під час виконання функцій з адміністративно-правової охорони. Досліджено зарубіжний досвід адміністративно-правової охорони податкових відносин. Сформовано рекомендації щодо вдосконалення адміністративно-правової охорони податкових відносин і ліквідації недоліків законодавства, яке регулює відносини у сфері адміністрування податків, зборів і платежів та формує базу для їх адміністративно-правової охорони.Диссертация посвящена системному исследованию особенностей административно-правовой охраны налоговых отношений. Сформулировано авторское определение понятия административно-правовой охраны налоговых отношений и охарактеризованы основные ее элементы (субъекты, формы, методы, административные процедуры). Определены объекты и субъекты административно-правовой охраны налоговых отношений. Выявлены проблемы в правовом обеспечении административно-правовой охраны налоговых отношений и предложены пути их решения. Раскрыто содержание административно- правовой охраны налоговых отношений. Выяснена потребность в применении комплекса методов публичного администрирования при создании системы административно-правовой охраны налоговых отношений. Раскрыты особенности форм административно-правовой охраны налоговых отношений с точки зрения их классификации на материальные и процедурные способы фиксации волеизъявления уполномоченных субъектов. Охарактеризованы основания издания юрисдикционных индивидуальных актов, а также основные недостатки управленческих решений налоговых органов при исполнении функций административно-правовой охраны. Исследован зарубежный опыт административно-правовой охраны налоговых отношений. Сформированы рекомендации по совершенствованию административно-правовой охраны налоговых отношений и ликвидации недостатков законодательства, регулирующего отношения в сфере администрирования налогов, сборов и платежей, формирующего базу для их административно-правовой охраны.The dissertation is focused on the systematic research of scientific and practical problems of administrative and legal protection of tax relations. Based on a comprehensive analysis of doctrinal research in the field of administrative law, national legislation, the practice of its application and international experience, the 19 author has formulated new scientifically grounded conclusions, propositions and recommendations for improving the activities of authorized entities in the field of research. It has been established that the subject matter of administrative and legal protection can be powerfully organizational part of tax relations, where the means of administrative law in their structure provide: the emergence and development on the basis of proper and lawful legal facts, in the object – and its part related to activities of a taxpayer, in the content – the procedure for fulfilling their obligations by the participants of tax legal relations, including the compliance with the terms for registration, the obligation to declare the amount of taxes and fees, and the timeliness of filing declarations, performance of duties and proper exercise of their rights by tax authorities. Administrative and legal protection of tax legal relations has been studied as activities of authorized entities regulated by law, which consists in the implementation of administrative and legal measures of service, control and coercive nature, in order to prevent the commission of offenses in the field of taxation, abuse of tax officials, detection of violations of current tax legislation, bringing violators to administrative liability, ensuring compliance with tax obligations and restoring violated rights of taxpayers. The content, objective, tasks, functions, methods and forms of administrative and legal protection of tax relations have been revealed. The author has found out a number of problems in the legal provision of administrative and legal protection of tax relations, in particular: the provisions of international regulatory acts on administrative assistance in tax matters need to be detailed in national acts in terms of procedures for taking measures provided by them; significant gaps and conflicts are inherent in the block of regulatory acts regulating the application of administrative coercion, information and analytical provision of tax control, including the procedure for entering its results into information and analytical systems and electronic registers, their changes and exclusion of relevant information in the connection with the court’s cancellation of the decisions of the tax authorities; the organization of the activity of tax agencies in general has received the proper normative consolidation, except for the cases when the forms of their interaction with other public institutions are enshrined in by-laws adopted by other agencies of public administration. Directions of their solution have been suggested. The range of subjects of administrative and legal protection of tax relations in Ukraine has been determined. Depending on the functions performed, all subjects have been combined in the following groups: 1) leading subjects; 2) facilitators; 3) guarantors. It has been pointed out the need for further improvement of the content of the functions performed by the subjects of administrative and legal protection, their delimitation in accordance with the tasks assigned to public administration agencies, and on this basis to clarify their status as subjects of administrative and legal protection of tax relations. The need to apply a set of methods of public administration in creating the system of administrative and legal protection of tax relations has been clarified. The necessity of separate consideration of persuasion and encouragement as means of administrative and legal protection of tax relations has been proved, taking into account their influence on the consciousness and interest of a taxpayer, respectively, and the difference of legal constructions in the legislation. The peculiarities of the forms of administrative and legal protection of tax relations from the point of view of their division into material and procedural means of fixing the will of the authorized subjects have been revealed. The expediency of considering information and analytical activity as an independent variety of procedural forms of administrative and legal protection and the necessity of its exclusion from the methods of tax control have been proved. The author has substantiated own definition of the appeal to the administrative court as a form of administrative and legal protection of tax relations by expanding its scope. The author has characterized the grounds for the adoption of jurisdictional individual acts, as well as the main shortcomings of management decisions of tax authorities in the performance of administrative and legal protection functions. The author has formed propositions for improving the contractual form of administrative and legal protection in terms of supplementing it with agreements on deferral and / or installment payment of penalty (financial) sanctions for violations of tax legislation, and its use to mediate horizontal monitoring of large taxpayers and their expanded interaction with tax authorities in the future. International experience of administrative and legal protection of tax relations has been analyzed. The author has revealed the content of the main measures applied by other states to ensure the sustainable functioning of tax relations. The main areas of improvement of administrative and legal protection of tax relations are: 1) systematization of dispositions of protective norms of tax legislation in order to avoid duplication; 2) improvement of procedures for application of sanctions for the violation of tax legislation, including the establishment of procedural guarantees for the participation of taxpayers in its decision-making, the practical implementation of the right of access to case materials, including information, documents, decisions taken by the tax authority, the right to present evidence during the consideration and resolution of the case; definition of the concept and features of good faith of the taxpayer in the Tax Code of Ukraine in order to prevent tax retraining of lawful actions of the taxpayer due to the actions (omission) of its counterparties; 4) establishment of administrative procedures for appealing the actions of tax authorities; 5) determination of the legal consequences of decisions and actions of tax authorities in the Tax Code of Ukraine adopted (committed) on the basis of unreliable (canceled) tax information.