Tax right – sub-sector of financial law and represents a set of legal norms regulating social relations in the sphere of taxation. Part of tax legal relations are taxpayers, payers of fees and tax agents, local government bodies, banks – which lists the taxes and fees to the budget.
In general, disputes that arise relate to administrative, ie disputes between a taxpayer and the public authority or administrative entity implementing the state policy in the sphere of taxation. For example:
- disputes connected with excessively or insufficient accrued tax (the amount of funds);
- disputes as to the timing of tax reporting, incorrect filling of tax declarations, invoices and reports, etc.;
- disputes arising in consequence counted penal sanctions, cancellation of registration of statutory documents and the application to the taxpayer financial constraints and other methods enabling to fulfill tax liabilities;
- disputes arising in connection with the recognition of a fictitious legal entity;
- disputes connected with criminal proceedings arising out of non-fulfillment tax liabilities;
- recovery and refund of VAT;
- disputes concerning the appeal acts of tax authorities of individual actions (decisions, orders, regulations, etc.) in order of complaints, namely the top-level tax authorities;
- disputes concerning the appeal of tax authorities acts of individual actions (decisions, orders, regulations, etc.) in the order of consideration in the court.
Tax law, by their legal nature, a complicated object of study which is business owners and managers, practically not learn, and rolled over this problem in the accounting department (chief accountant), while generally leaving behind a full responsibility for the results of the tax activity. At the same time in case of any problems, the lawyer general profile (specialization), is almost useless, because relationship arising from tax disputes require specific knowledge of the financial sector, the procedures carried out by the tax authorities, laws, etc..
The world experience in solving this problem (including in Belarus, where our partners are involved in the development of the Law “On Tax Consultants”), is the introduction of the institute “Tax Consultants”, the expert who carries out professional activities related to the tax law, and represents the interests of taxpayers, the procedural support of tax disputes (in the likeness of of Advocates representing the interests of the parties in criminal proceedings).
Public relations in the field of taxation could be divided into local and international. Relationships in the field of tax law arising at the local level, arise between entities payers of taxes and duties and state authority implementing policies for the implementation of tax control, the establishment and enactment, recoverable (self-payment or enforcement proceedings), taxes and fees from individuals and legal entities taxpayers.
In implementing the policy of state authority inherently conflicts arise connected with involvement of the tax liability and the protection of taxpayers’ rights. Liability for failure to comply with law or regulations can be either administrative and criminal, which mainly carries the head (director).
Director having issued the order of the chief accountant, does not transfer the responsibility for the activities of the tax on the employee. Criminal and other responsibility still carries the head (director).
Relationships in the field of tax law arising at the international level are more complicated and comprise complex legal rules that treat:
- intergovernmental state relations arising in connection with the agreements the redistribution of competence to exercise the rights to tax (recovery of taxes and fees) from the taxpayer;
- the relationship between the competent public authorities of various states for information exchange;
- cross-border tax relations arising in connection with the taxation of residents within the jurisdiction of a foreign state body implementing state policy in the field of taxation to collect taxes and fees from the taxpayer, or in connection with the taxation of non – resident within the jurisdiction of the local state tax authority.
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