ANALYSIS OF PRE-JUDICIAL SETTLEMENT OF TAX DISPUTES

At the present stage of economic development of the Russian Federation the problem of timely replenishment of the budget, its balance according to the income and expenses, ensuring financing of federal, regional and local requirements is especially actual. As activity of the state is connected with withdrawal at natural and legal entities of the property belonging to them on the property right, it inevitably creates conflict situations. To permission of the arising contradictions between the state and the taxpayer it has been given to mainly judicial authorities of the state until recently. However load of judicial instances, and also a high rate of quantity of cases when actions of tax authorities admit illegal, have revealed need of introduction of the additional resources of resolution of conflicts arising at application of the legislation on taxes and fees behind correctness of calculation, completeness and timeliness of entering into the relevant budget of taxes and fees. Among such means also the institute of pre-judicial settlement of tax disputes can act. Pre-judicial procedures are a major means of the statement of the beginnings of legality in activity in particular in tax authorities. Pre-judicial settlement of tax disputes is a procedure which application allows to settle quickly arising conflicts, without bringing settlement of dispute to judicial proceedings. The pre-judicial order of permission of tax disputes has a number of certain advantages in comparison with judicial proceedings: it is simpler and less formalized procedure of the address, smaller terms of consideration of the complaint, lack of the expenses connected with payment of the state tax and other legal costs. Work on increase of efficiency of tax administration is urged to create balance of the rights and duties of taxpayers and the state represented by tax authorities. On the one hand, to relieve taxpayers of excessive administrative influence, with another ? to keep behind tax authorities sufficient powers on control of compliance with the law. For realization of this direction in tax authorities the system of tax audit has been created. Divisions of tax audit have to provide, first of all, appropriate consideration of tax disputes at two main stages of pre-judicial settlement: ? first, by consideration of objections (disagreements) of taxpayers on стадии? considerations of materials of check (from the moment of delivery of the act by results of the held events of tax control before decision); ? secondly, at consideration of the applications and complaints of taxpayers to actions (inaction) of tax authorities (officials), and also to departmental acts of substandard character. The work purpose ? studying of pre-judicial settlement of tax disputes. Problems of work: - to study theoretical aspects of pre-judicial settlement of tax disputes; - to carry out the analysis of complaints and objections on the example of Khanty-Mansi Autonomous Okrug.