TAX DISPUTES IN PRACTICE OF ARBITRATION COURTS: PROBLEMS AND SOLUTIONS 

Meshcheryakova Anna Fedorovna, Candidate of juridical sciences, associate professor, sub-department of justice, Penza State University (40 Krasnaya street, Penza, Russia), fuga9@yandex.ru

347.91

10.21685/2072-3016-2017-4-5

Background. Study questions for the consideration and resolution of tax disputes in court due to several circumstances. First, Russian legislation on taxes and fees constantly being improved, changed, so the system of tax law have contradictions and conflicts that entail ambiguous interpretation of legal norms. Second, every taxpayer seeks to optimize taxation, which leads to conflicts, as a result, the collision of private and public interests. Thirdly, despite the fact that the number of cases in the courts recently declined markedly due to the emergence of legal mechanisms to resolve their disputes in pretrial proceedings, tax disputes continue to treat one of the most difficult types of cases, and they occupy a leading position in the judicial statistics.
Materials and methods. Implementation of the tasks was achieved through analysis of the norms of procedural law, judicial practice materials, the achievements of legal science.
Results. Investigated the meaning of the term “tax dispute” analysed the procedures for the review of tax disputes in courts of General jurisdiction and arbitration courts, the basic problems of legal regulation of tax disputes and recommendations for their solution.
Conclusions. Analysis of legal literature allows to identify the legal nature and content of the tax dispute. To study the current legislation allows to conclude that the procedures for the consideration and resolution of tax disputes in courts of General jurisdiction and Arbitrazh courts are different, which creates difficulties for law enforcement officials. Moreover, unloading the courts, the legislator imposes on persons applying to the court for protection of their rights, additional responsibilities, thus complicating and tightening them to the resolution process of a tax dispute. As a result, reduced the credibility of the justice system by the population and representatives of the business community.

tax dispute, arbitration court, court of general jurisdiction, administrative proceedings, procedural law, the tax authority, the taxpayer

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