Mediation as a Tool for Pre-trial Settlement of Tax Disputes

Abstract

The subject of the study is a mediation agreement as a tool for pre — trial settlement of tax disputes. The purpose of the work is based on the analysis of foreign experience to identify the main reasons preventing the establishment of the institute of tax mediation in Russia, to establish the feasibility of using this tool in Russian practice and to develop proposals for its inclusion in the tax system of the Russian Federation. It is determined that tax mediation serves as an effective tool for pre-trial resolution of tax disputes in countries where the institution of tax compromises and agreements is developed. Despite the fact that there is no such institution in the Russian Federation, in practice there are cases of concluding agreements with taxpayers, which can be considered signs of the emergence of this legal mechanism. Based on the results of the study, it was concluded that the use of tax mediation corresponds to the development goals set by the Federal Tax Service of Russia to ensure compliance with the legislation on taxes and fees; to create comfortable conditions for taxpayers to fulfill tax obligations; to reduce the administrative burden and simplify procedures, to develop an open dialogue with business and society. But for this, it is necessary to change the tax legislation in terms of including the possibility of mediation in it.