Introduction of principles of accessibility of mediation in the tax sphere: adaptation of Chinese experience to the Russian legal system

Abstract

In the article proposed to adapt the Chinese experience of mediation in relation to the alternative resolution of tax disputes in Russia. The authors study the legal regulation of Chinese people’s mediation, its principles and the procedure for the formation and free implementation of people’s conciliation commissions in China. In the article the authors substantiate the existence of the principle of accessibility of mediation in the system of mediation principles in China. The authors make proposals for introducing the principle of accessibility of the mediation procedure in the tax sphere, establishing special requirements for tax mediators (consultants), and defining a mechanism for state financing of the mediation procedure, the participants of which are individuals.