TYPES OF ADMINISTRATIVE PROCEDURES IN THE FIELD OF TAXATION: TODAY'S ISSUES

Abstract

The scientific work carried out a scientific analysis of the positions of
administrative scientists and the provisions of tax legislation, which made it
possible to distinguish types of administrative procedures in the field of taxation
depending on the powers of the State Tax Service bodies: 1) procedures for
licensing and registration activities in the field of taxation; 2) control and
supervision procedures in the field of circulation of excisable goods in Ukraine; 3)
jurisdictional administrative procedures in the field of taxation. It is emphasized
that each isolated administrative procedure in the field of taxation is completed
by the adoption (approval) of an administrative act (decision), which can
subsequently be appealed in accordance with the norms of current legislation in a
judicial or extrajudicial manner.