Вирішення конфлікту інтересів між платниками податків та фіскальними органами: пріоритети реформування

Abstract

Визначено природу та форми прояву конфлікту інтересів між державою (в особі фіскальних органів) і платниками податків. Розкрито сутність і проаналізовано динаміку адміністративного та судового способу вирішення конфлікту інтересів між учасниками фіскальних взаємодій. На основі аналізу зарубіжної практики досудового врегулювання конфлікту інтересів між державою та платниками податків окреслено можливості та пріоритети запровадження альтернативних методів врегулювання податкового конфлікту інтересів у вітчизняну практику. The author evaluates the nature and shapes how conflict of interests between the state (in the person of fiscal authorities) and tax payers is shown. The essence and dynamics of administrative and judicial way how the conflict of interests can be solved between the participants of fiscal interaction is analyzed. The author offers the alternatives and priorities of introducing the alternative methods how the tax conflict can be regulated in the domestic practice using the experience of foreign pre-trial regulation of conflict of interests practice between state and tax payers. Introduction. Interaction of economic agents in the process of tax paying is characterized by institutional and situational conflicts or contradictions. These questions are very significant in the conditions of domestic fiscal space which is characterized by absence of systematic transformations, availability of social and public threats and some social and economic problems. Purpose. To find an affective mechanism how the conflict of interests between state and tax payments can be resolved plays very important role in the conditions of tax harmonization and consolidation. Results. The conflict of interests between state and tax payers is a situation when there are unethical and illegal actions (or inaction) of somebody who takes part in the conflict (state, fiscal authority or tax payer) and in the result one of them is or can be harmed. The conflict of interests can have open and hidden forms; each of them possesses its own set of instruments of solution. In case when there is open conflict form between state and tax payers the mechanism of administrative or judicial hearing is used in Ukraine. However, foreign practice uses the procedure of alternative resolution of conflict solving between participants of fiscal interaction unlikely to domestic practice; it can intervene as before the moment of tax obligation declaration and after it. There are some differences of these procedures implementation in different countries; it is characterized by individual, institutional and business advantages. Conclusion. Having investigated foreign alternative mechanism of the way how the conflict of interests between state and tax payers can be solved, the author grouped the stages, types and advantages of using these procedures. Describing the alternative procedures of resolution conflict showed the expediency and necessity of using mechanisms of tax mediation, conciliatory procedures and early neutral assessment in domestic practice.