Վարչական ակտի դատական կարգով բողոքարկման արդյունավետությունը «Պետական տուրքի մասին» ՀՀ օրենքի նոր կարգավորումների լույսի ներքո / The Effectiveness of the Judicial Appeal of the Administrative Act «On the State Tax» in the Light of the New Regulations of the RA Law

Abstract

The purpose of the article is to assess the effectiveness of introducing new state duty rates in the event of a judicial appeal of an administrative act, which, in our opinion, leads to disproportionate interference in the constitutional right to judicial protection. In this article, we highlighted techniques and measures (method) aimed at identifying and highlighting the problems that currently exist after the abolition of existing state tax benefits. The focus of the article lies in examining the justification for multiple increases in state duty rates and the removal of existing incentives for state duty payment. These changes have resulted in an imbalanced impact on the constitutional right to access judicial protection. The article conducts a comparative analysis within the framework of upholding the constitutional human right to judicial protection and the constitutional principle of proportionality.