Actual Problems of
Economics and Law




DOI: 10.21202/1993-047X.09.2015.4.198-203

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Authors :
1. Olga A. Abakumova, PhD (Law), Associate Professor
Tyumen State University, Tyumen, Russia

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, 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.

Keywords :

conciliation; tax disputes; tax authority; taxpayer; mediation; voluntary settlement

Bibliography :

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Citation :

Abakumova O. A. On the issue of the possible application of the mediation institution in tax disputes // Actual Problems of Economics and Law, 2015, no. 4, pp. 198–203.


Type of article : The scientific article

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