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Golovashevych, O. .
    Comparative characteristics of approaches to resolving tax disputes in Ukraine and Great Britain [Електронний ресурс] / O. Golovashevych, A. Kotenko, I. Krynytskyi, M. Kucheryavenko // Journal of Global Business and Technology. - 2023. - Vol. 19, Iss. 2. - P. 1-13. - References : p. 11-13. - [DOI відсутній]
   Перевод заглавия: Порівняльна характеристика підходів до вирішення податкових спорів в Україні та Великобританії

УДК	347.73:336.22](477+410)

Аннотация: The article considers certain aspects of building a strategy for resolving tax conflicts in Great Britain and compares it with the regulatory regulation of these processes in Ukraine. It is emphasized that the tax conflict initially manifests itself in the mismatch of interests of the taxpayer and the state, and its natural development becomes its development into a tax dispute, the traditional ways of solving which in the majority of countries of the world are administrative and judicial appeals. It is emphasized that the taxpayer can freely choose the appeal path immediately after receiving the tax notice decision. A significant emphasis in the article is made precisely on the foreign experience of resolving tax disputes, and the characteristics of legal instruments and constructions different from those available in Ukraine. A comparative analysis of the means of unifying approaches in resolving very similar tax disputes in Ukraine and Great Britain was carried out. The joint functional purpose of the precedent approach used in Great Britain and the institute of exemplary cases implemented in Ukraine in recent years is emphasized. The similarity of the purpose of the precedent approach and exemplary cases with the purpose of the mechanism of general tax consultations in the aspect of increasing the efficiency of resolving tax disputes is characterized.

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