Alternative Tax Dispute Resolution: Modern Approaches in the CIS and BRICS Countries

Tax disputes are an essential and important part of business activities and often shape law enforcement. The traditional methods of resolving a tax dispute in the Russian Federation are pre-trial (administrative) settlementat the level of a higher official or tax authority, or judicial (a tax dispute resolved in a court of established jurisdiction). At the same time, it is impossible to deny the importance of alternative dispute resolution methods, given that the main function of mediation is, in addition to protecting the rights and interests of the taxpayer, to find a compromise solution aimed at respecting both public and private interests in the current situation. The object of the research is modern models of alternative tax dispute resolution mechanisms that exist in the CIS, BRICS and other countries. The purpose of the work is to identify the most common and effective practices of alternative tax dispute resolution, as well as the possibility of using legal instruments of private (contractual) law in relations related to the collection of taxes and fees, including at the stage of out–of-court (pre-trial) appeal, that is, outside the framework of judicial procedure. The sources of information are the laws of the BRICS countries on mediation, government regulations, official information publicly available, and research by Russian experts in the field. The author analyzes the internal structure of the considered models, their organization and the legal status of the participating entities, as well as the possibility of applying the experience of foreign countries in the out-of-court settlement of tax disputes in the Russian Federation. The scientific novelty and relevance of the research lies in the author’s vision of a set of measures proposed in the article aimed at solving the task set by the President of the Russian Federation to reduce the burden on judicial authorities in the field of tax disputes. Based on the results of the study, it was concluded that reducing the burden on the courts can also be carried out through effective mutually consensual mediation procedures at the stage of administrative dispute resolution.

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