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Institute of a pretrial settlement of tax disputes

русская версия

Опубликовано на портале: 12-05-2011
Экономические науки. 2010.  Т. 68. № 7. С. 108-113. 
A conception of institute of a pretrial settlement of tax disputes is viewed, a definition of parties of the institute of a pretrial settlement is given, comparative analysis of two categories of pretrial settlement cases depending on a dispute initiator - rating authority ortaxpayer - is presented in an article. Issues of pretrial settlement of tax disputes are putinto analysis and measures of tax legislation improvement are suggested. 

Scientific journal "Economic sciences" 
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