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Appeals resolution of tax disputes

Artmieva Yulia Aleksandrovna  (Ph.D. of Law, Associate Professor of civil and labor rights of the Russian Peoples' Friendship University)

The article examines the concept of doyurisdiktsionnyh tax procedures are considered the pros and cons of Appeals resolution of tax disputes. A comparative description of appeals and judicial dispute resolution. The author concludes on the need to make a pretrial order is not a formal and effective way to overcome the contradictions between the participants of tax relations, and only bound by the stage of dispute resolution will be justified.

Keywords:Tax Litigation, appellate resolution of disputes doyurisdiktsionnye procedures, taxes.
 

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Citation link:
Artmieva Y. A. Appeals resolution of tax disputes // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2012. -№04. -С. 73-76
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