ADMINISTRATIVELY-JURISDICTION ACTIVITY OF TAX ORGANS IN UKRAINE: THE MODERN STATE AND PROSPECTS OF REFORMATION IN THE CONDITIONS OF PRELUDE OF EUROPEAN UNION

Abstract

Understanding of essence of administratively-jurisdiction activity of tax organs is investigational in the article. Such constituents of administratively-jurisdiction activity of tax organs are distinguished and analysed as: consideration and decision of complaints of citizens or legal entities in relation to decisions, actions or inactivity of supervisory organs or them public servants; realization of disciplinary production; realization is in matters about administrative crimes in relation to violation of tax law. It is set that the basic signs of administratively-jurisdiction activity of tax organs are: origin on the basis of legal dispute, participants of that can be both workers of tax organs and any other subjects; realization in accordance with certain the current legislation of procedure and specially authorized subjects; acceptance of legal act, in that a decision registers in concrete administrative business; application is on results administratively-jurisdiction activity of measures of state compulsion. The statistical indexes of results of appeal made decision of supervisory organs are analysed during January is May, 2023, that allowed to come to the conclusions about plenty of the taxes of complaints (statements) given by payers. It is marked the necessity of further development of separate theoretical positions in relation to administratively-jurisdiction activity of tax organs, increase of level of professional preparation of public servants of tax service in relation to realization by them realizations in matters about administrative crimes.