The right of taxpayers to appeal against the inaction of tax authorities
Keywords:
appeal by taxpayer, administrative procedure of appeal, appealing against inaction of tax authorities, Terms of Administrative Appeal, Council of the Business OmbudsmanAbstract
Background. Among the taxpayer rights defined by the Tax Code of Ukraine, the right to appeal decisions, actions (inaction) of controlling bodies (officials) is provided. However, there is no mechanism of the implementation of the right to appeal against the inaction of officials of tax authorities.
Analysis of recent researches and publications. The subject of scientific researches is the issue of the implementation of payer right to appeal against decisions and actions of tax authorities. The issues that were not the subject of scientific researches: appealing against the inaction of tax authorities; terminological ambiguity of determining the fact of giving correspondence to the taxpayer; participation in these legal relationships of the Council of the Business Ombudsman, which led to the conduction of scientific research.
The aim of the article is to study the issues of legal regulation of the taxpayer right to appeal against the inaction of the tax authorities and their officials administratively, to work out ways of legislation improvement in specified area.
Materials and methods. Dialectical, formal-dogmatic methods and method of structural and system analysis are used during the research.
The results of the research. The legal mechanism of the implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities is imperfect. Problematic points that need to be resolved at the level of the law are outlined. It is the availability of terminological ambiguity of determination of the delivery fact of correspondence to the taxpayer; norms that do not define clear deadlines for the fulfilment of duty by the tax authorities. The participation of the Council of the Business Ombudsman in these legal relationships and the mechanism of the appeal of the State fiscal service (SFS) commission decisions of the registration of a tax bill / calculation of adjustment in the Unified Register of Tax Bills are studied.
Conclusion. Author’s approaches to the settlement of problem issues in the field of implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities are offered.
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