BUSINESS OMBUDSMAN AS A MEANS OF LEVELING THE ABUSE OF ADMINISTRATIVE INFLUENCE BY THE TAX AUTHORITY

This article investigates the problem of issues related to the position of business ombudsman and the role of this important institution from a practical point of view. In today's economic environment, the need to create adequate means to support entrepreneurship and eliminate the negative manifestations of abuse by the tax authorities is becoming increasingly apparent. Given the positive experience of the world's leading countries, the purpose of establishing an institution of business ombudsman in Ukraine is to promote the transparency of public authorities, including tax authorities, as well as business entities under their management, prevention of unfair (dishonest) behavior of business entities engaged in business in Ukraine. The article describes in detail the various activities and powers of this body, in particular in the field of protection of taxpayers' rights. In tax disputes, the business ombudsman has the opportunity to consider complaints from business entities against decisions, actions or omissions of tax authorities and their officials, as well as to participate in the consideration of tax authorities' complaints of taxpayers. The article states that the characteristic of the business ombudsman's activity is that complaints from private business are accepted only against illegal actions of state bodies. It is concluded that the most «popular» subjects of complaints from taxpayers to the business ombudsman are various types of tax issues, actions of law enforcement agencies, prosecutors, state regulators, customs, the Ministry of Justice of Ukraine, local authorities and more. Additionally, the article stipulates the expediency of establishing a Business Ombudsman Council and describes the powers of this body.