MEDIATION AS AN OPTIMAL MODEL IN THE PROCESS OF RESOLVING TAX DISPUTES
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
Economic relations require the application of new approaches for the effective regulation of disputes and conflicts between business entities and the state. Therefore, the article defines mediation definitions, analyzes its legal nature and features of the mediation institute as an alternative way of resolving conflicts. The comparative characteristic of the procedure of mediation and court process is given. Accordingly, directions for resolving tax disputes are proposed. In addition, the main factors characterizing mediation are highlighted, and in the absence of which it is impossible to institute this institution.
Authors and Affiliations
Y. V. Panura
Keywords
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- EP ID EP674561
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