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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Format: | Article |
Language: | Russian |
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Dostoevsky Omsk State University
2021-10-01
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Series: | Pravoprimenenie |
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Online Access: | https://enforcement.omsu.ru/jour/article/view/531 |