On the issue of pre-trial procedure for challenging acts of tax authorities based on the results of control measures
- Authors: Golovchenko O.N.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 21, No 4 (2025)
- Pages: 24-28
- Section: Public Law (State and Legal Sciences)
- URL: https://journals.eco-vector.com/2541-8025/article/view/691538
- EDN: https://elibrary.ru/QNCXZS
- ID: 691538
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Abstract
The article is devoted to current issues of challenging acts of tax authorities based on the results of control measures carried out by tax control authorities in a pre-trial manner. The conducted legal analysis of the implementation of theoretical aspects in practice, by referring to the positions of the courts and competent state authorities in the tax sphere, allowed us to formulate conclusions regarding the specifics of regulating relations aimed at challenging the acts of tax authorities that predetermine the emergence of tax disputes. The identified problems outlined the directions for improving legal instruments for pre-trial dispute resolution, which will help reduce tax violations and tax disputes considered by higher tax authorities and in court.
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About the authors
Oksana N. Golovchenko
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: ongolovchenko@fa.ru
ORCID iD: 0000-0001-6211-2591
SPIN-code: 8812-1730
Cand. Sci. (Law), Associate Professor of the Department of International and Public Law, Faculty of Law
Russian Federation, MoscowReferences
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