PRETRIAL SETTLEMENT OF TAX DISPUTES IN THE UNITED STATES. TAX COMPROMISE PROGRAM (OFFER IN COMPROMISE (OIC))
( Pp. 220-224)

Paying taxes due to different social, political, legal aspects always causes a lot of controversy. The number of disputes, challenging the decisions of tax authorities, is quite high worldwide. However, if we consider the countries of the Anglo-Saxon legal system, the number of court tax cases is significantly lower than in Russia. What is the reason for this behavior of taxpayers. Certainly, the reason is in the high tax discipline of citizens, and in the tough punitive administrative tax system, and comprehensive financial control, but this is not the only thing. It is necessary to take into account the developed system of out-of-court settlement of tax disputes characteristic of the United States and Great Britain, which allows it to resolve complex disputes without bringing the case to court proceedings. The purpose of the presented study is to analyze the audit procedures of the US tax authorities and the program of tax compromise (Offer in Compromise (OIC)). The author uses a set of philosophical, general scientific, private scientific methods of knowledge of theoretical and empirical material. In the course of this study, a dialectical materialist method was used to study the rules governing the activities of tax authorities in the implementation of tax control procedures and out-of-court settlement of disputes in their relationship, interdependence, contradiction, taking into account comprehensiveness and objectivity in the study. To conduct a comprehensive study of problematic issues, general scientific (analysis, synthesis, deduction, induction, systemic) and private scientific (comparative legal, formal legal, technical legal, social modeling of research) methods of cognition are used in the work.

Artemieva Y.A., (2018), PRETRIAL SETTLEMENT OF TAX DISPUTES IN THE UNITED STATES. TAX COMPROMISE PROGRAM (OFFER IN COMPROMISE (OIC)). Economic Problems and Legal Practice, 5 => 220-224.

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