Mediation as an alternative (extrajudicial) way of resolving a tax dispute in Ukraine: posing the problem
Journal Title: Правова позиція - Year 2018, Vol 2, Issue
Abstract
The article deals with the modern model of resolving tax disputes in Ukraine. The author gives an assessment of the legal regulation of the issue, taking into account the nature of the dispute and the subject, the grounds for its occurrence, and the specifics of the subject structure. The article draws attention to the problems and the perspectives of initiation of the institute of mediation as an alternative (extrajudicial) way of resolving a tax dispute. With the help of general scientific and special methods of scientific knowledge, empirical and theoretical levels of research that have been used at various stages, it has been proven that as a result of doubtful efficiency of the DFS, when considering initial and repeated complaints in the administrative appeal procedure as an outof-court dispute resolution method, as well as due to insufficient funding and excessive workload of the judiciary, and given the increase in court fees, there is an urgent need for the initiation of alternative ways of resolving tax disputes and contributing to the improvement of existing mechanisms protecting the rights of taxpayers.
Authors and Affiliations
А. О. Соколов
Keywords
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