On the issue of the possible application of the mediation institution in tax disputes

• Main Author: Olga A. Abakumova
• Format: Article
• Language: English
• Published: Tatar Educational Center "TAGLIMAT" Ltd. 2015-12-01
• Series: Aktualʹnye Problemy Èkonomiki i Prava
• Subjects: conciliation
• Online Access: http://apel.ieml.ru/storage/archive_articles/8193.pdf

Objective to justify the necessity to use mediation in tax disputes. Methods the research is based on the dialectic method of cognition of mediation institution as a sociolegal phenomenon in development. The methodology of the research is general scientific methods induction and deduction hypothesis generalization abstraction formalization analogy historical approach system approach system analysis modeling logicallinguistic method etc.. Results the benefits of mediation in tax disputes for both parties the state and the taxpayer were determined it is concluded that the use of mediation in tax disputes settlement is an effective means to prevent the increase of the number of court cases and as a consequence contributes to the quality of justice. For greater efficiency of settling cases arising from tax legal relations specific recommendations are proposed for the introduction of mediation the necessity is grounded to prepare its due normativelegal regulation. Scientific novelty the article considers the features of mediation institution functioning in the Russian Federation and new trends in the development of this institution. Practical significance the main provisions and conclusions of the article can be used in research and teaching in addressing issues of mediation. nbsp