Tax Mediation: Experience and Prospects for Implementation
( Pp. 35-38)

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.

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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mediation, tax law, tax administration, tax dispute, taxpayer, alternative ways to resolve tax disputes, mediator..