Legal regulation of mediation as an alternative method of dispute resolution: legal tax aspect
https://doi.org/10.17803/2311-5998.2021.85.9.089-097
Abstract
In the Russian Federation, mediation as an alternative method of dispute resolution was officially applied with the introduction of a separate regulatory act in 2010. Starting in 2019, mediation is used in public legal relations. At the end of 2020, the first case of mediation in the tax sphere was recorded. Within the framework of this publication, the authors analyze the current situation of mediation and, in particular, tax mediation, and express their proposals on the popularization and application of mediation procedures in dispute resolution.
About the Authors
L. L. Arzumanova
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Professor of Department in financial law, Dr. Sсi. (Law), Associate professor,
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
A. A. Grigor'ev
FBK «Legal»
Russian Federation
Russian Federation
Director of the Department “Taxes. Technologies. Dispute resolution”, mediator,
48, ul. Myasnickaya, Moscow, 107078
References
1. Медиация — новое слово в налоговом контроле // URL: https://www.nalog.gov.ru/rn78/news/activities_fts/10194093/.
2. Шередеко Е. В. Медиация в налоговом споре: опыт зарубежных стран // Финансовое право. — 2012. — № 8. — С. 39—40.
Review
For citations:
Arzumanova L.L., Grigor'ev A.A. Legal regulation of mediation as an alternative method of dispute resolution: legal tax aspect. Courier of Kutafin Moscow State Law University (MSAL)). 2021;(9):89-97. (In Russ.) https://doi.org/10.17803/2311-5998.2021.85.9.089-097
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