Improvement of tax legislation in part of prevention of disputable situations in the tax sphere

The article analyzes tax legal relations in terms of tax disputes between the state, represented by the tax authorities, and taxpayers. Attention is drawn to the fact that when a taxpayer applies an administrative procedure to protect violated rights, appeals against acts of tax authorities, actions or inactions of their officials are carried out through the administrative hierarchy - a complaint is submitted to a higher tax authority (superior official) under whose subordination the defendant is. In order to improve the procedure for resolving tax disputes, it is proposed to develop the Tax Declaration Institute and introduce it into the domestic legislation on taxes and fees.