Alternative Procedures for Settling Tax Disputes
The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only since 2019 has established the possibility of...
| 發表在: | Financial Law Review |
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| 主要作者: | |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
University of Gdańsk
2021-09-01
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| 在線閱讀: |
https://ejournals.eu/en/journal/financial-law-review/article/alternative-procedures-for-settling-tax-disputes
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| 總結: | The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only since 2019 has established the possibility of its implementation in the public sphere of activity. At the end of 2020, the first precedent for considering a tax dispute through mediation appeared, which gave a positive result. The author discusses the pros and cons of using mediation in public legal relations and gives his vision of this process.
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| ISSN: | 2299-6834 |