Tax Mediation: Experience and Prospects for Implementation
( Pp. 35-38)
Abstract:
The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The purpose of the article is to study the essence of the institute of tax mediation as an effective instrument of extrajudicial resolution of tax disputes. The circumstances impeding the development of mediation in the sphere of tax legal relations are analyzed. The conclusion about the need for further research of tax mediation and elaboration of the conceptual foundations for the widespread introduction of tax mediation is made.
How to Cite:
Vorobyev I. A. Tax Mediation: Experience and Prospects for Implementation // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 5. P. 35-38. (in Russ.) EDN: MJHVIV
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Arzumanova L.L., Grigoriev A.A. Legal regulation of mediation as an alternative method of dispute resolution: tax and legal aspect // Bulletin of the O.E. Kutafin University. —2021. №. 9.
Arzumanova L.L. Alternative way to settle a tax dispute // Bulletin of O.E. Kutafin University. Vector of legal science. —2017. —№ 8.
Arkhipkina A.S., Filatova U.B. Mediation as an effective way to settle disputes: problems of development and mechanisms of implementation: Monograph// Izdvo ISU, —2017. —P. 108.
Demin A. V. Dispositiveness and taxation [Electronic resource] // SPS «ConsultantPlus» (date of address: 10.08.2023).
Illarionov A.V. Project of non-resistance of the parties. Mediation in tax legal relations [Electronic resource] // URL: https://cnfp.ru/ufiles/СМИ%20онас/21221213.pdf (date of address 07.08.2023).
Kalashnikova S. I. Mediation in the sphere of civil jurisdiction // Infotropic Media. —2011. —P. 130.
Kurochkin D. A. Mediation in tax disputes: prospects for development in Russia and other BRICS states // Russian Law Journal. —2017. —№5. —P. 188–204 .
Grin E. A. Development of mediation institute in Russia // In the book: Scientific support of agroindustrial complex. Editor-in-Chief A. G. Koschayev. —2019. —P. 353–354.
Mitin D. A. Mediation as an instrument of pre-trial settlement of tax disputes tax disputes. Economics. Taxes. Law. —2022. —№15. —P. 127–134. DOi: 10.26794/1999-849X-2022-15-3-127-134.
Mishustin M. V. Development of pre-trial settlement of tax disputes and the possibility of introducing mediation: report // Collection of reports of the IV International Conference «Mediation—investment in the future». —2011. —P. 246–248.
Public and private interests in financial law: monograph / edited by E.I. Spektor. Moscow: Jurisprudence, —2013. —P. 10.
Ruchkina, G.F. Mediation practices in tax disputes: the experience of the BRICS countries / Ruchkina, G.F.; Shaidullina, V.K. // Ekonomika.Nalogi.Pravo. —2020. —№ 1. —P. 133–140.
Filimonova, I.V. To the issue of the problem of defining the concept of «public interest» / I.V. Filimonova, H.M. Tsutieva // Humanities Research. —2017. —№ 12(76). —P. 21.
Shamlikashvili, C., Tashevsky, S. // Helper, not an enemy: prospects of tax mediation [Electronic resource] // URL: https://legalacademy.ru/sphere/tag/mediaciya?utm_source=post-sphere&utm_medium=cpc&utm_campaign=post-sphere-tag (date of address: 16.08.2023).
Keywords:
mediation, tax law, tax administration, tax dispute, taxpayer, alternative ways to resolve tax disputes, mediator..
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