Prospects for the introduction of mediation to resolve tax disputes in Ukraine
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2016, Vol 20, Issue
Abstract
The article is devoted to covering the prospects for application in Ukraine mediation to resolve tax disputes. Considered the modern mechanisms of pre-trial settlement of a dispute between a taxpayer and the State fiscal authority and draft laws on mediation in Ukraine. Today you can confidently state that the need for the introduction of the Institute of conciliation (mediation) supported by a wide range of specialists. Support is based on the positive results of the practice of reconciliation institute in many countries around the world attest to its effectiveness. It also meets the General position of Ukraine concerning the harmonization of national legislation with the legislation of the European Union, because the question of reconciliation procedures dedicated to a number of the recommendations and decisions of the Council of Europe.
Authors and Affiliations
Т. О. Голоядова
Keywords
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