ALTERNATIVE WAYS OF PERMISSION OF TAX DISPUTES IN AUSTRALIA
( Pp. 144-147)

Payment of taxes is a public legal obligation of every citizen. Meanwhile, payment of taxes often causes many questions and problems. This is primarily due to the complexity of the tax legislation and is typical not only for the Russian Federation, but also for many countries. Excessive loading of Russian vessels forces us to look for ways to optimize the processes of resolving disputable situations, including in the field of taxation. In this case, certainly an interesting example of Australia, actively using extrajudicial, alternative ways to resolve disputes, including tax. he Australian legal system has not attracted attention of Russian jurists for a long time, meanwhile it includes many interesting elements that allow to protect the legitimate rights and interests in the best way (from the point of view of time and material resources). The article analyzes economically effective, informal, operational methods of resolving tax disputes in Australia. The role of mediators, mediation and other third parties that allow to resolve all or part of the disputable issues in the sphere of taxation out of court is analyzed.

Artemieva Y.A., (2018), ALTERNATIVE WAYS OF PERMISSION OF TAX DISPUTES IN AUSTRALIA. Sociopolitical Sciences, 2 => 144-147.

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