Tax mediation: experience and prospects for implementation
- Authors: Vorobyev I.A.1
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Affiliations:
- «Vorobyev & Partners», Law Firm
- Issue: Vol 19, No 5 (2023)
- Pages: 35-38
- Section: Public Law (State and Legal Sciences)
- URL: https://journals.eco-vector.com/2541-8025/article/view/626919
- EDN: https://elibrary.ru/MJHVIV
- ID: 626919
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Abstract
The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The purpose of the article is to study the essence of the institute of tax mediation as an effective instrument of extrajudicial resolution of tax disputes. The circumstances impeding the development of mediation in the sphere of tax legal relations are analyzed. The conclusion about the need for further research of tax mediation and elaboration of the conceptual foundations for the widespread introduction of tax mediation is made.
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About the authors
Ilya A. Vorobyev
«Vorobyev & Partners», Law Firm
Author for correspondence.
Email: 9791566@bk.ru
Managing Partner, Lawyer, mediator
Russian Federation, MoscowReferences
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