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September 10, 2025NaUKMA Research Papers LawOpen Access

Application of the Principle of Non Reformatio in Peius to Appeals of Decisions in the Field of Tax Offences

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Incorporating non reformatio in peius would protect taxpayers in appeals against tax offense decisions.
Current tax legislation can worsen taxpayer obligations during appeals, increasing vulnerability.
The principle of non reformatio in peius can be crucial in administrative procedures to shield taxpayer rights.
There is a need to harmonize tax legislation with the administrative procedure laws for better taxpayer protection.

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The incorporation of non reformatio in peius protects taxpayers during administrative appeals, suggesting necessary reforms in tax legislation.

Євген Угольков (2025) studied this question.

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The incorporation of non reformatio in peius protects taxpayers during administrative appeals, suggesting necessary reforms in tax legislation.