Alternative Procedures for Settling Tax Disputes

• Authors: Lana Arzumanova

Abstracts

EN

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.

Keywords

EN

mediation; tax mediation; alternative dispute resolution methods

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 22
• Issue: 3
• Pages: 77-94

Dates

published

2021

Contributors

author

Lana Arzumanova

• Kutafin Moscow State Law University

Identifiers

Biblioteka Nauki

2091914