ON THE ISSUE OF THE POSSIBLE APPLICATION OF THE MEDIATION INSTITUTION IN TAX DISPUTES
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 socio-legal phenomenon in development. The methodology of the research is general scientific methods (induction and deduction, hypoth...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2015-12-01
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| Series: | Russian Journal of Economics and Law |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/1958 |
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| Summary: | 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 socio-legal 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, logical-linguistic 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 normative-legal 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. |
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| ISSN: | 2782-2923 |