Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice

The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer. The settlement of tax disputes is quite understandable, since this mechanism allows to keep an eco...

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Bibliographic Details
Main Author: L. L. Arzumanova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2021-10-01
Series:Pravoprimenenie
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/531