Judicial doctrine of legal consequences in tax disputes

Abstract

The article considers the analysis of the role of judicial doctrine of legal consequences in tax disputes. Building the rule of law and creating a qualitatively new society in Ukraine has become a task, the formation and implementation of which directly depend on the subjects of power and their coordinated bilateral dialogue with the people as a source of power. At one of these stages of legal development, the Tax Code of Ukraine was adopted, which created the preconditions for the formation of new views of lawyers and judges on the content and form of judicial activity and the use of doctrinal approaches to justice, respectively, and the process of improving legislation, including tax , the components of which must be in accordance with the constitutional principles of building such a state governed by the rule of law, has become continuous and has reached a significant level of transparency. In conclusion, the author notes that in view of our position on the doctrine of legal effect in tax disputes, as a mandatory component of legal regulation or appeal of actions, decisions or inaction of regulatory authorities and their officials, we propose steps out of the "vicious circle" by development of mechanisms for out-of-court settlement of tax disputes in terms of appealing the inclusion of taxpayers in the list of risky, and settlement of tax disputes in general. Undoubtedly, the improvement of legislative regulation on the above issues will increase the quality and efficiency of the mechanism, will protect the rights and legitimate interests of the subjects (participants) in the field of tax relations.