Features of monetary obligations in the integrated taxpayer card during administrative or judicial appeals

Abstract

The article is devoted to the analysis of current legal and theoretical features of the reflection of monetary obligations in the integrated card of the taxpayer during administrative or judicial appeals.The tax authorities of Ukraine often violate the rights and legitimate interests of taxpayers in the exercise of their powers, including the conduct of tax audits and fixing its results in the relevant documentation. Tax audit is a special type of state financial control provided by the tax authorities of Ukraine. There are different types of tax audits and have their own characteristics of the researching the timeliness of financial reporting and payment of taxes and fees in full by the taxpayer. According to the results of the tax audit, the information should be included in the tax documentation of the taxpayer, but recently they enter such information with errors and sometimes violating the deadlines for entering such information. The display of inaccurate information in the integrated cards of taxpayers on the presence or absence of tax debt is the subject of a significant number of disputes with the authorities. Improving the mechanism for including operational information on the accrual of monetary liabilities in the tax documentation of taxpayers is an important issue that needs due attention, as it concerns the possible violation of their legal rights and interests. The process of administrative and judicial appeal of the amount of monetary liabilities determined by the results of the tax audit has its own features that must be considered by the tax authorities when displaying tax information in the integrated cards of taxpayers.Therefore, we investigated various methodological aspects of entering information about the taxpayer’s monetary obligations based on the results of the tax audit into the relevant information system, which provides the formation of integrated taxpayer cards. The peculiarities of the mechanism of interaction of subjects of state power are considered. The process of administrative and judicial appeal of certain amounts of monetary obligations of the taxpayer is analyzed. The peculiarities of the mechanism of providing information by judicial authorities to the tax authorities in order to include operational information on the accrual of monetary liabilities in the tax documentation of taxpayers are studied. A scientific analysis of some theoretical issues, the solution of which is related to the improvement of the legislation of Ukraine governing this area of relations. Key words: tax relations, taxes, judicial appeal, executive branch, administrative appeal.