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MEDIATION AS A METHOD OF SETTLEMENT OF TAX DISPUTES IN RUSSIA
Abstract
Russian law gradually begins to form legal norms in the field of tax mediation. Tax mediation is not recognized at the legislative level. For this reason, the question of the use of mediation for tax disputes deserves close consideration. At the present time in Russia the problems of application of procedures of mediation in tax dispute are frequently discussed. In modern conditions of formation of judicial practice on tax disputes the issue of pre-trial settlement of disputes acquires the increasing relevance. The institute of tax mediation is a very new field of regulation of tax legal relationship for the Russian law-enforcement practice This does not prevent this legal Institute to develop very dynamically. Most of the Russian experts see the long-awaited way of unloading of judicial system capable to peacefully resolve the majority of the conflicts in mediation. In article the research of theoretical developments and practical application of the existing tax law, features of the organization and use in the Russian Federation of institute of mediation as way of settlement of tax disputes, and also new tendencies of development of this institute is conducted. Authors speak about the importance of this institute for creation of integral and effective legal system of regulation of legal relationship in the field of taxes and fees. The aim of the study is justification of the necessity of the use of mediation in tax disputes. The methodology of a research was made by a dialectic method of knowledge of institute of mediation as social and legal phenomenon in development. The authors consider the use of the mediation procedure as indispensable in modern conditions with the workload ofthe courts. It would be a process both timely and necessary. The application of these procedures should be possible for the taxpayer in the pre-trial stage of dispute settlement. The authors reviewed the practice of applying the institution of mediation in foreign countries. Identified positive aspects of mediation for both parties are defined: the state and taxpayers. The conclusion is made that mediation allows you to minimize expenses, time for consideration of disputes in court, and exclusion of adverse consequences in the form of bankruptcy and initiation of criminal cases.
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References11
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