Application оf Administrative Procedures in Tax Law as a Means of Unloading the Judicial System

Abstract

The relevance of the chosen problem lies in the need for general unification of administrative procedures. A long practical and theoretical discussion was implemented in the Law of Ukraine "On Administrative Procedure" adopted by the Verkhovna Rada of Ukraine. This act provides for the unification of administrative procedures (with a certain exception), which will affect administrative procedures in tax law (tax procedures). The adoption of the Law of Ukraine "On Administrative Procedure" led to the need to amend the Tax Code of Ukraine (TC of Ukraine). This provides for the period between publication and entry into force of the Law of Ukraine "On Administrative Procedure". The article examines the influence of the Law of Ukraine "On Administrative Procedure" on administrative procedures in tax law. Individual provisions of the TC of Ukraine are analyzed, which will require bringing into compliance with the requirements for administrative procedure. The main focus is on the provisions of Art. 56 of the Tax Code of Ukraine, which regulates the procedure for appealing decisions of regulatory bodies, and which will require significant changes. The procedure of administrative appeal against decisions of regulatory bodies for bringing into compliance with unified requirements will require conceptual changes – expansion of the object of appeal. Currently, the ТC of Ukraine provides for the possibility of administrative appeal exclusively against the decisions of the supervisory authority. Instead, according to the requirements of the Law of Ukraine "On Administrative Procedure", not only the decision is subject to appeal, but also actions and inaction. It is also necessary to bring into compliance with the provisions on the procedure for filing a complaint, terms of appeal and consideration, renewal of missed deadlines. The situation when changes to the ТC of Ukraine for the unification of administrative procedures will not be made on time has been investigated. The Law of Ukraine "On Administrative Procedure"provides the possibility of establishing the peculiarities of administrative proceedings for certain categories of administrative cases. At the same time, the features should comply with the principles of the administrative procedure, which also found their fixation in the above regulatory legal act. The expediency of the principles of administrative procedure is considered from the point of view of the possibility of monitoring compliance with them and the consequences of violation.