АЛЬТЕРНАТИВНІ СПОСОБИ ВРЕГУЛЮВАННЯ ПОДАТКОВИХ СПОРІВ: ПЕРСПЕКТИВИ ЗАПРОВАДЖЕННЯ В УКРАЇНІ ТА ЗАРУБІЖНИЙ ДОСВІД
Journal Title: Science Review - Year 2018, Vol 2, Issue 5
Abstract
The article contains legal researches and actual overview of alternative disputes resolution (ADR) application in Ukraine and foreign countries. The author separates ADR in the three main types such as tax mediation, tax settlement and tax arbitration. It is considered the ways of implementation tax ADR technology to Ukrainian legal system for improvement tax disputes resolution in Ukraine. As a conclusion, the author suggests amending the Ukrainian legislation with and adopts Law On the Mediation for implementation the procedure of tax mediation in Ukraine. The author consider that the ADR is more economy and faster ways of resolving disputes in comparison with judicial and administrative procedures.
Authors and Affiliations
В. Л. Шарнопільський
Keywords
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- EP ID EP317160
- DOI 10.31435/rsglobal_sr/01062018/5648
- Views 199
- Downloads 0
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