Academic Scientific JournalsAlternative Procedures for Settling Tax Disputes
Keywords:
mediation, tax mediation, alternative dispute resolution methodsAbstract
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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References
Alekseeva T.V.: K voprosu ob integracii tretejskogo razbiratel'stva i peregovorov kak institutov al'ternativnogo razreshenija sporov v pravovuju sredu sovremennoj Rossii [On the issue of integrating arbitration and negotiations as institutions of alternative dispute resolution into the legal environment of modern Russia]//Juridicheskaja nauka [Law science] no. 4, 2015.
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Egorov A. E.: K voprosu ob al'ternativnyh sposobah uregulirovanija nalogovyh sporov v SShA [On the issue of alternative ways of resolving tax disputes in the United States] Available at: https://e.nalogoved.ru/277315, accessed: 19th November 2020.
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Legal Acts
Arbitration Procedural Code of the Russian Federation, CL RF. 2002. no. 30.
Civil Procedure Code of the Russian Federation, CL RF. 2002. no. 46.
Federal Law of July 27, 2010 No. 193-FZ “On an alternative procedure for resolving disputes with the participation of a mediator (mediation procedure)”, CL RF. 2010. No. 31.
Federal Law of July 26, 2019 No. 197- FZ “On Amendments to Certain Legislative Acts of the Russian Federation”, CL RF. 2019. No. 30.
Law of the Republic of Kazakhstan dated January 28, 2011 No. 401-IV “On Mediation”, Bulletin of the Parliament of the Republic of Kazakhstan. 2011. No. 2 (2579)
Tax code of the Russian Federation, CL RF. 1998. no. 31. Art. 3824.
Internet Resources
Mediacija – novoe slovo v nalogovom kontrole [Mediation is a new word in tax control], Available at: https://www.nalog.ru/rn78/news/activities_fts/10194093/, accessed: 19th November 2020.
Russian Federal Tax Service Website – www.nalog.ru, accessed: 19th November 2020.
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