ON THE HUMAN RIGHTS FUNCTION OF THE TAX AUTHORITIES

Abstract

The article examines the place, role and competence of tax authorities in ensuring the subjective rights and legitimate interests of taxpayers. The administrative procedure for resolving tax disputes arising between the taxpayer and the tax authority is analyzed. There is a lack of appropriate conditions for resolving the tax dispute on the basis of the principle of objectivity due to the combination of arbitration and accusatory functions of the higher tax authority that considers the complaint. It is concluded that it is impossible to implement the human rights function of tax authorities within the departmental format. The introduction of personal responsibility of officials for illegal actions, inaction, wrongly adopted non-normative acts is proposed as a guarantee instrument for protecting the rights and legitimate interests of the taxpayer.