BEFORE UNDERSTANDING THE CONCEPT OF TAX PAYERS’ RIGHTS

Abstract

The article is devoted to defining the concept of renewal of taxpayers’ rights in Ukraine. It is established that the concepts of “violation of the rights of taxpayers”, “protection of the rights of taxpayers”, “restoration of the rights of taxpayers” are not enshrined in the legislation; The examples prove the inefficiency of the procedure for renewal of taxpayers’ rights, which has occurred during the interaction of administrative bodies and taxpayers. An understanding of the subjective rights of taxpayers has been established and their relationship with the legitimate interests of taxpayers has been established. It is proved that under the rights of the taxpayer it is necessary to use the concept of “rights and legitimate interests of taxpayers” as complementary. It is proved that the main direction of real ensuring the renewal of taxpayers’ rights should be the improvement of tax legislation, the creation of rules on administrative remedies for the renewal of taxpayers’ rights. The inefficiency of administrative renewal of taxpayers’ rights has been proved. It is found that the most commonly used procedure is protection, which is not aimed at real restoration of taxpayers’ rights. Therefore, under the renewal of rights we mean a complex of effective remedies for taxpayers’ rights, in which the amount of taxpayer’s rights that existed before the infringement was restored, and the state authorities ensured the forced realization of the renewal of the rights carried out by the taxpayer’s independent actions or appeals to court or administrative bodies over rights and legitimate interests that are not only violated by the controlling bodies, but for which, according to the taxpayer, there is a real threat of infringement. According to the author, it is possible to increase the efficiency of protection of taxpayers’ rights through legislative changes of administrative and legal means of protection and realization of equality in the legal status of the rights of taxpayers and controlling bodies. The article defines the renewal of taxpayers ’rights and proposes to supplement the list of taxpayers’ rights with the right to renew the violated taxpayer’s rights by the controlling body.