Protection of taxpayers’ rights: peculiarities of administrative and legal regulation

Authors

DOI:

https://doi.org/10.15587/2523-4153.2024.320800

Keywords:

taxpayers, control bodies, administrative appeal, judicial appeal, rights and interests, tax legal relations

Abstract

Taxation is an important element of any state’s functioning, because it is taxes that form the main part of revenues to the budget. The article is devoted to the analysis of administrative and legal regulation of the protection of the taxpayers’ rights in Ukraine. It is noted that the protection of the taxpayers’ rights is the most important prerequisite for the functioning of the tax system as a whole. The work examines the key legal acts regulating the taxpayers’ rights. Special attention is paid to the rights, which are divided into the following groups: the right to information, the right to defend and appeal decisions, the right to privacy, the right to tax benefits and exemptions, the right to participate in tax audits, the right to choose, the right to open access to information and the use of electronic means of communication. Such a distribution makes it possible to clearly define directions for improving the administrative and legal mechanism of protection and tax policy in general. The administrative and legal mechanism for protecting the taxpayers’ rights is considered; its main elements are: regulatory framework, actors, methods and means of appeal, principles, etc. The methods and means of appeal are delineated, and their importance in the process of protecting the rights of taxpayers is indicated. The main principles of administrative and legal protection, including general and special ones, are highlighted. The example of protecting the taxpayers’ rights in the part of appeals of decisions when studying the relevant decisions of the Supreme Court is provided. The importance of constant analysis and adaptation of tax legislation to modern conditions to ensure legal stability and transparency of the tax system is stressed. The study highlights the value of administrative and legal protection of taxpayers, outlines the main principles and mechanisms of protection, and underlines the significance of Supreme Court’s decisions in forming legal practice in this area

Author Biographies

Olha Panchenko, The Scientific Institute of Public Law

PhD, Senior Researcher, Senior Research Fellow

Department of Scientific-Legal Expertise and Legislative Work

Kseniia Kurkova, The Scientific Institute of Public Law

Doctor of Legal Sciences, Professor, Head of the Department

Department of Scientific-Legal Expertise and Legislative Work

Larysa Soroka, The Scientific Institute of Public Law

Doctor of Legal Sciences, Professor, Head of Doctoral and Postgraduate Studies

References

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Published

2024-09-30

How to Cite

Panchenko, O., Kurkova, K., & Soroka, L. (2024). Protection of taxpayers’ rights: peculiarities of administrative and legal regulation. ScienceRise: Juridical Science, (3(29), 34–40. https://doi.org/10.15587/2523-4153.2024.320800

Issue

No. 3(29) (2024)

Section

Juridical Science

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Copyright (c) 2024 Ольга Іванівна Панченко, Ксенія Миколаївна Куркова, Лариса Володимирівна Сорока

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