Home  Journals  International Accounting  35(281) - 2013 September

Relations between tax authorities and taxpayers: transition from administrative methods to mediation

Available online: 22 September 2013

Subject Heading: Taxation

JEL Classification: 

Now procedure of mediation gathers considerable turns in spite of the fact that mediation in Russia appeared relatively recently. In the article emergence and mediation development is analyzed, it is estimated timeliness and need of use of this procedure for relationship between tax authorities and taxpayers that until recently it was represented quite doubtful because of administrative nature of this relationship.

Keywords: mediation, alternative dispute resolution method and principles of mediation, relationship between tax authorities and taxpayers, law on mediation

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

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