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Abstract
Based on the methodology of complex system analysis, measures of administrative coercion in the field of taxes and fees in Ukraine are considered. It is noted that estimates of administrative coercion have a universal character. Types of administrative coercion are analyzed: measures of administrative suspension, measures of administrative recovery, measures of administrative and procedural support, measures of administrative enforcement in the field of taxes and fees. The content, task, purpose, grounds and procedure for applying various measures of administrative coercion are defined. The principles of administrative responsibility in taxes and fees are considered. Different aspects of administrative appeals and appeals in the administrative-jurisdictional process and administrative proceedings of decisions, resolutions and judgements regarding administrative offences in the field of taxes and fees in Ukraine are disclosed. The trends in the application of administrative coercion measures are characterized. It is proposed to solve problematic issues regarding measures of administrative coercion in tax law on the basis of codification, unification and systematization of these measures, which will significantly strengthen the protection of rights and legitimate interests of tax and fee payers, tax agents, and banking institutions in Ukraine.
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