- Tytuł:
- Alternative Procedures for Settling Tax Disputes
- Autorzy:
- Arzumanova, Lana
- Powiązania:
- https://bibliotekanauki.pl/articles/2091914.pdf
- Data publikacji:
- 2021-09-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
mediation
tax mediation
alternative dispute resolution methods - Opis:
- The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only since 2019 has established the possibility of its implementation in the public sphere of activity. At the end of 2020, the first precedent for considering a tax dispute through mediation appeared, which gave a positive result. The author discusses the pros and cons of using mediation in public legal relations and gives his vision of this process.
- Źródło:
-
Financial Law Review; 2021, 22, 3; 77-94
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł