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

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  • Zhirova, Galina

    (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.

Suggested Citation

  • Zhirova, Galina, 2015. "Pre-trial procedure for settlement of disputes by results of tax inspections and the ways of its improvement," Published Papers zhrpc1, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:zhrpc1
    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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    Keywords

    tax disputes; tax inspections; pre-trial settlement of disputes; the institute of mediation; the settlement agreement;
    All these keywords.

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