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International Accounting
 

Tax disputes and problems resolution

Vol. 16, Iss. 21, JUNE 2013

Available online: 5 June 2013

Subject Heading: Taxation

JEL Classification: 

Chukhnina G.Ya. PhD in Economical Sciences, Associate Professor, the Department of Theory of Finance, Credits and Taxation, the Volgograd State University
G0703@mail.ru

In the article the procedure for the settlement of tax disputes, analyzed the dynamics of cases considered by arbitration courts, identify causes of litigation, summarized the problem resolution and outlines ways to improve judicial and arbitral proceedings is presented.

Keywords: tax disputes, arbitration court, pre-court settlement of complaint, appeal, cassation, judicial and arbitration proceedings

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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