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Taxes and Taxation
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Nadtochy, E. V. Pre-Trial Tax Dispute Resolution in the System of Interaction between Tax Authorities and Taxpayers

Abstract: The subject under research is the financial relations that are being formed during resolution of tax disputes in the system of interaction between tax authorities and taxpayers. Based on the analysis of data provided by Arbitration Courts of the Russian Federation and Federal Tax Service of Russia the author of the article proves the need for reducing the number of tax disputes. The author provides an insight into the history of development of the institution of tax dispute resolution. The development of the institution of tax dispute resolution has undergone the three stages: since1999 till 2009, since 01.01.2009 till 01.01.2014 and since 01.01.2014 up to the present. The author also recommends the main directions for the development of the institution of tax dispute resolution. Methodological basis of research includes scientific works written by Russian economists in the sphere of taxation. In the article the author uses such research methods as the methods of analysis and synthesis, deduction and induction. Reduction in the number of tax disputes is presented as one of the elements of enhancing interactions in the tax sphere that synthesizes the service-like approach o a taxpayer and control over execution of tax legislation that in general contributes to the reduction in the amount of taxes payable, increase of tax revenues, reduction of expenditures for tax administration and minimization of costs incurred by taxpayers. The author of the article offers the main directions for improvement of the pre-trial tax dispute resolution including: 1) development of conciliation procedures; 2) improvement of instructing taxpayers about the procedure for pre-trial tax dispute resolution and its advantages; 3) creation of information analysis bases containing resolutions made by courts after viewing complaints and analysis of court practice on tax disputes that have proceeded to the judicial stage of resolution.


Keywords:

interaction, tax authorities, taxpayers, disputes, resolution, complaints, claims, demands, courts, development.


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This article written in Russian. You can find original text of the article here .
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