MEDIATION AS A WAY FOR SOLVING TAX DISPUTES: THE US AND GERMANY EXPERIENCE
Journal: International Scientific Journal "Internauka" (Vol.1, No. 91)Publication Date: 2020-07-15
Authors : Tarasyuk Oleg; Yefimenko Lyudmyla;
Page : 42-47
Keywords : alternative dispute resolution; tax mediation; tax disputes; pre-court dispute resolution; world trends of tax mediation use;
Abstract
The article summarizes the experience of the USA and Germany on the practical application of the mediation institute in tax legal relations. The essence and peculiarities of this procedure during the settlement of a tax dispute are described, in particular, the expediency of the application of mediation in the field of tax legal relations in Ukraine is outlined.
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