GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES
Authors: Vasylieva Iryna 
Published: July 2022

In the article, the author proposes under the protection of the rights of the taxpayer to understand his actions (in some cases inaction), which he commits in accordance with the norms of tax legislation, on the one hand, and law enforcement activities of the authorized subjects of state power and their officials (in case the subject appeals by force of state enforcement), on the other hand, to stop violations of rights, restore violated rights, eliminating the threat of their violation. The main subjects authorized by the state to protect the rights of the taxpayer are the tax and judicial authorities. It is with the violation of subjective right legislator associates the use of remedies, enshrining in the Tax Code of Ukraine the right of taxpayers or tax agents to appeal the actions, inaction and decision of the tax authorities and their officials. Appeal of an interested person for protection of his rights implies the emergence of a substantive legal claim against the defendant for the implementation of his violated material interests. The substantive legal claim arises from a subjective substantive right arising in a substantive legal relationship. The plaintiff (taxpayer) believes that in order to exercise his subjective right, he has the right to demand from the defendant (tax authority), which is in a material legal relationship with him, the commission of certain actions or refraining from actions consistent with the right of the plaintiff. Appeal of an interested person for protection of his/her rights is aimed not only at realization of guarantees of their realization, but also at resolution of the arisen conflict. The need to have certain legal means of resolving a legal conflict is an integral element of legal regulation, since it ensures the implementation of a legal norm and its stability. Protection of violated rights and legitimate interests of the subjects of public-law relations is carried out by controlling the legality of actions (inaction) of the subjects of powers and acts adopted by them. Current tax legislation as a way to protect rights provides for the possibility to recognize an act of a tax authority as invalid, and its actions (inaction) – as not complying with the law. Legislator, by regulating the administrative and judicial procedure for resolving a tax dispute, thereby protects private interests from possible disfigured state interference. In this case, the administrative court, resolving a tax dispute, does not examine the conduct of the parties as such, but establishes how it complies with the norms of current tax legislation. It is on this basis the task of administrative court and its purpose of jurisdictional activity in resolving a dispute in the field of public-law relations is based, namely on the balance of rights of the state with the counter rights of a person (taxpayer) to ensure its protection of rights and legitimate interests, as applied for such protection. Dispute in relations regulated by the norms of tax law acts as a mechanism to guarantee the realization of subjective rights of taxpayers and balancing public and private interests, because it is aimed at protecting and restoring the violated (disputed) right.