Guarantees of taxpayers’ rights in the procedures of pre-judicial appeal: Consistence of legal positions

Abstract

The article examines problems of ensuring legal consistency in maintaining the necessary level of guarantees for taxpayers’ rights in procedures for appealing jurisdictional acts of tax authorities. The author finds elements of such inconsistency in the differences in regulation proposed by the tax legislation and the legislation on administrative offences, and in the application of the tax rules themselves. The author analyzes law enforcement acts that allow the correction of the tax authority’s mistakes negative for the state budget without applying the jurisdictional procedure, as a consequence, without observing the rights of taxpayers provided by such procedure. The author analyzes the problem in the context of the judicial position on the inadmissibility of worsening the position of the taxpayer who filed the complaint. The author tells about the inadmissibility of the refusal to apply the tax procedures and the guarantees for taxpayer’s rights established in such procedures due to the lack of tools for the revision of mistaken decisions of the tax authorities entailing property losses of the state. The author believes that the lack of the necessary tools is an occasion to improve the legal regulation of procedures, but not to refrain from using the jurisdictional form. Given the recognition of the public nature of tax relations by the legislator, the author also notes the undesirability of replacing missing jurisdictional procedures for resolving tax and legal conflicts in civil litigation procedures, since this does not provide legal certainty.

Keywords:

guarantees for taxpayer’s rights, worsening the position of the taxpayer, tax jurisdictional procedure, pre-judicial tax appeal, revision of the decision