On the Issue of Pre-Trial Procedure for Challenging Acts of Tax Authorities Based on the Results of Control Measures
( Pp. 24-28)
More about authors
Oksana N. Golovchenko
Cand. Sci. (Law), Associate Professor of the Department of International and Public Law, Faculty of Law; Financial University under the Government of the Russia Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article is devoted to current issues of challenging acts of tax authorities based on the results of control measures carried out by tax control authorities in a pre-trial manner. The conducted legal analysis of the implementation of theoretical aspects in practice, by referring to the positions of the courts and competent state authorities in the tax sphere, allowed us to formulate conclusions regarding the specifics of regulating relations aimed at challenging the acts of tax authorities that predetermine the emergence of tax disputes. The identified problems outlined the directions for improving legal instruments for pre-trial dispute resolution, which will help reduce tax violations and tax disputes considered by higher tax authorities and in court.
How to Cite:
Golovchenko, O.N. (2025). On the issue of pre-trial procedure for challenging acts of tax authorities based on the results of control measures. Economic Problems and Legal Practice, 21(4), 24-28. EDN: QNCXZS
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Denikaeva R.N., Pervyshov E.A., Dinaeva A.M. On the issue of pre-trial settlement of tax disputes. Economy and Management: Problems, Solutions. 2022. Vol. 1. No. 10 (130). Pp. 116–122. (In Rus.).
Mitin D.A. Mediation as an institution of pre-trial settlement of tax disputes. Economy. Taxes. Law. 2022. Vol. 15. No. 3. Pp. 127–134. (In Rus.).
Momotov V.V. Economic efficiency of law as the goal of legal regulation. Journal of Russian Law. 2022. Vol. 26. No. 1. Pp. 29–35. (In Rus.).
Keywords:
tax audit report, tax control measures, challenging tax authority acts, tax disputes..
