THE EFFECTIVENESS OF ADMINISTRATIVE AND PROCEDURAL MECHANISMS FOR PROTECTING BUSINESS RIGHTS IN THE TAX SPHERE

Abstract

The article examines the peculiarities of the functioning of administrative procedural mechanisms for the protection of the rights of business entities in the tax sphere under the conditions of modern judicial reform and the development of administrative proceedings in Ukraine. The essence and significance of administrative procedural mechanisms as a system of legal instruments aimed at ensuring the realization of the business sector’s right to effective protection in relations with supervisory authorities are analyzed. It is determined that the main mechanisms include administrative appeal against decisions of tax authorities, judicial protection within administrative proceedings, procedural guarantees during tax inspections, as well as mechanisms of evidence and enforcement of court decisions. Particular attention is paid to the analysis of the specific features of tax disputes, which are manifested in the high level of procedural formalization, the complexity of legal regulation, the need for specialized knowledge in the field of tax law, and the significant role of evidence in the process of protecting the rights of business entities. It is substantiated that the effectiveness of the protection of business rights largely depends on the accessibility, efficiency, effectiveness, and fairness of administrative procedural mechanisms. The paper identifies the main problems related to the realization of the right of business entities to protection in the tax sphere. Among them are lengthy consideration of tax disputes, excessive formalization of administrative procedures, inequality of procedural opportunities of the parties, overburdening of administrative courts, imperfections in legal regulation, and a low level of business trust in supervisory authorities. It is noted that the existence of such problems negatively affects the level of legal certainty, complicates the realization of the right to effective judicial protection, and creates additional obstacles to business activity. The study separately examines promising directions for improving administrative procedural mechanisms for the protection of business rights in the tax sphere. The necessity of simplifying administrative appeal procedures, reducing the time limits for dispute resolution, strengthening procedural guarantees of the parties, improving the mechanisms for enforcement of court decisions, and introducing digital technologies into the field of administrative proceedings is substantiated. It is established that the development of e-justice, electronic document management, and digital services will contribute to improving access to justice, increasing the transparency of supervisory authorities, and enhancing the effectiveness of judicial protection of the rights of business entities. It is concluded that the improvement of administrative procedural mechanisms for the protection of business rights in the tax sphere should be carried out comprehensively and aimed at ensuring a balance between the interests of the state in the field of tax control and guarantees for the protection of the rights of business entities.