THE ESSENCE OF THE TAX CONFLICT AND THE PROSPECTS FOR ITS PRE – LEGAL SETTLEMENT

Authors

  • M.A. Perepelitsa

Keywords:

tax conflict, tax dispute, , taxpayers, taxpayers, controlling body, objection, prelegal settlement, administrative procedure, judicial order, mediation, tax legal relations

Abstract

The article analyzes the essence of the concepts "tax conflict", "tax dispute", the circumstances of their occurrence and the specifics of the content. Particular attention is paid to alternative ways of settling tax conflicts in the US and the European Union. The author explores the advantages of pre-legal procedures for resolving tax conflicts and justifies the prospects for their development in Ukraine, and also considers the current state of this institution in our state.

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Published

2019-05-28

Issue

Vol. 2 No. 30 (2018): Scientific Bulletin of KSU. Series «Economic Sciences»

Section

SECTION 8 MONEY, FINANCES AND CREDIT