Alternative Procedures for Settling Tax Disputes

Lana Arzumanova

Alternative Procedures for Settling Tax Disputes

Publication date: 30.09.2021

Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 77 - 94

https://doi.org/10.4467/22996834FLR.21.022.14442

Authors

Pobierz pełny tekst

PDF

Titles

Alternative Procedures for Settling Tax Disputes

Abstract

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

mediation, tax mediation, alternative dispute resolution methods

References

Download references

Alekseeva T.V.: K voprosu ob integracii tretejskogo razbiratel'stva i peregovorov kak institutov al'ternativnogo razreshenija sporov v pravovuju sredu sovremennoj Rossii [On the issue of integrating arbitration and negotiations as institutions of alternative dispute resolution into the legal environment of modern Russia]//Juridicheskaja nauka [Law science] no. 4, 2015

Besemer, C.: Mediacija. Posrednichestvo v konfliktah [Mediation. Agency work in conflicts]. / Perevod s nem. N.V. Malovoj [Translation from German by N.V. Malova]– “Duhovnoe poznanie” [“Spiritual knowledge”], Kaluga, 2004

Egorov A. E.: K voprosu ob al'ternativnyh sposobah uregulirovanija nalogovyh sporov v SShA [On the issue of alternative ways of resolving tax disputes in the United States] Available at: https://e.nalogoved.ru/277315, accessed: 19th November 2020

Erohina E.V.: Peregovory kak odin iz sposobov al'ternativnogo razreshenija grazhdansko-pravovyh sporov [Negotiations as one of the ways of alternative resolution of civil disputes]//Vestnik Volgogradskogo gos. un-ta. Serija 5: Jurisprudencija [Bulletin of the Volgograd State Univercity Series 5: Jurisprudence], no. 4, 2014

Gumenjuk L.: Sudebnaja mediacija: instrukcija k primeneniju [Judicial mediation: instructions for use] //Advokatskaja gazeta [Lawyer gazette], 2020. no. 24. Available through SPS “Garant” [Reference legal system “Garant”]

Shamlikashvili C.: Osnovy mediacii kak procedury uregulirovanija sporov. Uchebnoe posobie [Basics of Mediation as a Dispute Resolution Procedure. Tutorial]//Moskva: Izdatel'stvo OOO “Mezhregional'nyj centr upravlencheskogo i politicheskogo konsul'tirovanija” [Moscow: Publishing house LLC “Interregional Center for Management and Political Consulting”], 2013.

Starchikov M.Ju.: Uchastie advokata v provedenii procedur al'ternativnogo razreshenija sporov: voprosy teorii i praktiki [Participation of a lawyer in the conduct of alternative dispute resolution procedures: theory and practice]//Grazhdanin i parvo [Citizen and law], no. 1, 2018. Available through SPS “Garant” [Reference legal system “Garant”]

Legal Acts

Arbitration Procedural Code of the Russian Federation, CL RF. 2002. no. 30

Civil Procedure Code of the Russian Federation, CL RF. 2002. no. 46

Federal Law of July 27, 2010 No. 193-FZ “On an alternative procedure for resolving disputes with the participation of a mediator (mediation procedure)”, CL RF. 2010. No. 31

Federal Law of July 26, 2019 No. 197- FZ “On Amendments to Certain Legislative Acts of the Russian Federation”, CL RF. 2019. No. 30

Law of the Republic of Kazakhstan dated January 28, 2011 No. 401-IV “On Mediation”, Bulletin of the Parliament of the Republic of Kazakhstan. 2011. No. 2 (2579)

Tax code of the Russian Federation, CL RF. 1998. no. 31. Art. 3824

Internet Resources

Mediacija – novoe slovo v nalogovom kontrole [Mediation is a new word in tax control], Available at: https://www.nalog.ru/rn78/news/activities_fts/10194093/, accessed: 19th November 2020

Russian Federal Tax Service Website – www.nalog.ru, accessed: 19th November 2020

Information

Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 77 - 94

DOI: https://doi.org/10.4467/22996834FLR.21.022.14442

Article type: Original article

Authors

Lana Arzumanova

https://orcid.org/0000-0002-3788-4335

Kutafin Moscow State Law University, Sadovaya-Kudrinskaya str., 9, Moscow, 125993, Russia

Published at: 30.09.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Lana Arzumanova (Author) - 100%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 279

Number of downloads: 1041

<p>Alternative Procedures for Settling Tax Disputes</p>

Download xml