Certain aspects of the introduction of mandatory administrative (pre-trial) tax conflict settlement

In today’s conditions, the excessive workload of the administrative courts of Ukraine is the reason for the rather long consideration of tax disputes, therefore there is a demand in society for the search and application of alternative mechanisms for resolving disputes between the tax authority and the taxpayer, which will ensure the relief of the courts and the prompt protection of the rights of taxpayers. One of these methods is proposed in the article to introduce a mandatory administrative (pre-trial) settlement of the tax conflict, as one of the ways to ensure a faster and more efficient way to protect the rights of taxpayers. A comparative analysis of statistical indicators of the DPS of Ukraine and administrative courts shows that, to a greater extent, taxpayers apply for protection immediately to judicial authorities without applying the right to pre-trial appeal. Among the factors that encourage taxpayers to ignore the right to an administrative appeal, one can single out the «formal approach» of the controlling body to the consideration of taxpayer complaints and the discretionary right of the DPS of Ukraine to increase the amount of the monetary obligation. Therefore, before introducing a mandatory administrative (pre-trial) appeal, it is necessary to make changes to the legislation of Ukraine that will eliminate such negative factors for taxpayers. In general, a mandatory administrative (pre-trial) appeal has some advantages over the judicial resolution of the dispute, in particular, it is the procedural simplicity of initiating the resolution of the tax conflict, the absence of a mandatory payment, and saving time. It is worth noting that foreign experience shows the significant effectiveness of mandatory administrative (pre-trial) tax conflict settlement. Thus, the introduction of mandatory administrative (pre-trial) settlement of the tax conflict can have a positive effect on the protection of the rights of taxpayers and contribute to the solution of one of the urgent problems in society - the relief of administrative courts.