Institutional and legal mechanism for resolving tax disputes in the United States of America

Abstract

Background. Tax disputes are the most common and complex category of cases, so the formation of an effective mechanism for resolving them is a complex task, the solution of which involves the development of optimal legal forms that would provide reliable protection of the rights and legitimate interests of taxpayers in disputes with tax authorities. Problems of resolving tax disputes are relevant for all countries of the world, Ukraine is no exception. Therefore, the question of the effective functioning of the institutional and legal mechanism for resolving tax disputes in court requires a deep legal analysis.
Analysis of recent research and publications has shown that, despite a significant amount of research, a range of issues on tax dispute settlement remains unresolved, in particular on the latest domestic trends in research on the organization and functioning of the institutional and legal mechanism for tax disputes in the US was not conducted in detail.
The aim of the article is a comprehensive study of the organization and functioning of the institutional and legal mechanism for resolving tax disputes in the United States of America.
Materials and methods. In the course of the study, the author considers the regulations governing the resolution of tax disputes in the United States and the practice of their application, namely U.S. Code (Code § 7421), (Code § 2201), The United States Tax Court Rules of Practice and Procedure. The methodological basis of the study is general scientific and special legal methods of cognition.
Results. Based on the approaches to resolving tax disputes in the United States, we can distinguish three aspects of the institutional and legal mechanism. The first aspect is a system of norms that regulate procedural relations for resolving tax disputes, as well as regulate the legal status of bodies dealing with tax disputes. The second is the system of bodies authorized to consider tax disputes. Such a system includes both administrative bodies dealing with tax disputes and judicial bodies. The third element is a system of procedures and methods for resolving tax disputes.
Tax dispute resolution procedures in the U.S. Tax Court are systemic in nature and based on sources of special tax law.
Conclusion. The institutional and legal mechanism for resolving tax disputes in the United States shows the balance of the system, which is a holistic mechanism for resolving tax disputes: the US Internal Revenue Service, the U.S. Internal Revenue Service, and other authorities. largely determined by the peculiarities of the procedures. The existence of special courts to resolve tax disputes affects the development of procedural rules of tax law. These rules are of a jurisdictional nature, generated by the need to resolve the tax dispute; extend its activities to a special range of business entities, including, in addition to taxpayers, authorized bodies and their representatives.
In this regard, further study of foreign experience of the institutional and legal mechanism for reviewing tax disputes may be appropriate in the domestic practice of protecting the rights of taxpayers in court.