Legal mechanism for resolving tax disputes, which is initiated by submitting complaints to the business ombudsman council

Abstract

Research article is devoted to the study of the legal mechanism for resolving tax disputes, which is initiated by submitting complaints to the Council of the Business Ombudsman, identifying the features and characteristics of this mechanism as one of the alternative ways of resolving disputes, in particular tax disputes. It is emphasized that tax disputes cause the submission of the majority of complaints to the business ombudsman, among them the following issues: blocking of tax invoices, VAT reimbursement, restoration of tax-legal status, determination of the customs value of goods, drawing up acts based on the results of tax audits, bringing to financial responsibility for violation of tax legislation, collection of tax debt and others. It is stated that more than 57 percent of complaints submitted to the business ombudsman in Ukraine relate to tax issues. It is shown that the business ombudsman determines the procedure for submitting, taking into consideration and considering complaints from business entities, makes decisions on the consideration of complaints in accordance with the regulations of the Council and forwards them for its consideration, and the Council of the business ombudsman considers complaints, makes requests to public administration bodies regarding their taking measures to implement the recommendations of the Council.The authority of the business ombudsman to organize cooperation on the part of the relevant parties as a mediator for the peaceful settlement of issues (in the form of concluding a “peaceful settlement”), which is the subject of their dispute, has been disclosed. The main features of the business ombudsman institution in Ukraine are highlighted and it is noted that the Business Ombudsman Council is not a threat to the public administration system, but contributes to the establishment of the trust of the business environment in the public administration and in general in the state. It has been noted that the issue of consolidation of the status of the business ombudsman institution at the level of a special law and clear definition of the legal boundaries of the business ombudsman’s exercise of powers, as well as research of the best experience of legal regulation and functioning of similar institutions in foreign countries and existing legal gaps, remains relevant.