On the Issue of Alternative Ways to Resolve Tax Disputes

Abstract

The article explores the problems of the possibility of introducing mediation in the resolution of tax disputes, drawing on the accumulated experience of individual foreign countries (USA, China, Great Britain, France, the Netherlands) in this area. At the current stage of development of tax relations, when the use of dispositive (contractual) methods of regulation is a normal phenomenon, given the proprietary nature of these relations and the need to find a compromise between public and private interests, the issues of mediation in the tax sphere are extremely relevant. The article presents possible options for using this procedure in the Russian practice of tax disputes. According to the authors, the conclusion of a mediation agreement will contribute more to the enforcement of the dispute resolution, since it will be worked out by both parties, taking into account their interests.