In search of building a trajectory of trust between the tax authority and taxpayers

Abstract

The publication deals with the problems of debt restructuring, which forms a negative history of the taxpayer. In this regard, the Restructuring Platform and the Fund for the Implementation of Debt Restructuring have been organized in Russia, the qualifications of which partly overlap. At the same time, the paper notes that there is an urgent need to build trusting relationships between taxpayers and the tax authority, which echoes the adopted Strategic Maps. At the same time, the article presents the statistics of the Supreme Court of the Russian Federation, as well as the results of a survey conducted by the author of the publication, which made it possible to present a number of conclusions about the reasons for the use of certain tools in dispute resolution. At the end of the work, the author gives his own vision of the development of mediation as a new way to resolve conflicts.