Pre-trial procedure for settlement of disputes by results of tax inspections and the ways of its improvement

Galina Zhirova ()
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Galina Zhirova: Russian Presidential Academy of National Economy and Public Administration

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The article considers the pre-trial procedure for settlement of disputes, analyzes the conflicts between the tax authorities and taxpayers. In the review of decisions on complaints, the results of which were substantiated the arguments of taxpayers, noted that the main reasons for satisfaction of tax disputes are the wrong application of norms of tax legislation, lack of evidence, violations by the tax authority established by the Tax code of the Russian Federation procedures for the collection of taxes, procedure for consideration of tax inspection materials and established procedures governing the timing of tax control measures and the processing of their results. It also justifies the proposals on the introduction of a mediation procedure and settlement agreements as an alternative method of resolving the conflicts.

Keywords: tax disputes; tax inspections; pre-trial settlement of disputes; the institute of mediation; the settlement agreement (search for similar items in EconPapers)
Pages: 3 pages
Date: 2015
New Economics Papers: this item is included in nep-acc, nep-cis and nep-pbe
Note: Published in "Judicial system and civil society in Russia: to the 150 anniversary of judicial reform" conference papers, Saratov, Stolypin Volga Region Institute of Administration, 2015
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