Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
ISSN-Versión Impresa 0798-1406 / ISSN-Versión on line 2542-3185Depósito legal pp
197402ZU34
ppi 201502ZU4645
Vol.41 N° 79
Octubre
Diciembre
2023
Recibido el 06/06/23 Aprobado el 16/08/23
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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Vol. 41, Nº 79 (2023), 36-48
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Legal grounds for implementing the
institution of recourse to the mediation
procedure and the use of other alternative
methods of resolving tax and customs disputes
DOI: https://doi.org/10.46398/cuestpol.4179.02
Lesia Vaolevska *
Ivan Myshchak **
Nataliia Iakymchuk ***
Anna Kondratova ****
Yevheniia Duliba *****
Abstract
In the research it is emphasized that, in some states of the
European Union EU, tax mediation is already used and considered
not only as an alternative method of dispute resolution, but also
as a method used to prevent the occurrence of a tax dispute in the
future. Thus, on the basis of legal methods of scientic knowledge, such
as: dialectical, logical-formal, comparative-legal, etc., the article examined
modern approaches to the characterization of mediation as a procedure
for peaceful settlement of disputes, paying attention to its characteristic
features and dierences from other forms of alternative dispute resolution.
The state of legal regulation of the mediation procedure in public disputes
in general, and in tax disputes in particular, using the example of Latvia
and Ukraine, is highlighted. It is concluded that the necessary condition
for carrying out mediation in public disputes should be enshrined in the
administrative procedural legislation, not only the powers of state and
municipal authorities to initiate mediation should be, in addition, to
recognize such a decision in the form of an administrative contract, from
which legal consequences with the character of public law are derived.
* Doctor in Law, Professor, Head of the Research service of the Verkhovna Rada of Ukraine, Kyiv,
Ukraine. ORCID ID: https://orcid.org/0000-0002-3659-3851. Email: lesia.vaolevska@ukr.net
** Doctor in History, Professor, Deputy Head of the Research service of the Verkhovna Rada of Ukraine,
Kyiv, Ukraine. ORCID ID: https://orcid.org/0000-0002-4466-9836. Email: myshchak@ukr.net
*** Doctor in Law, Professor, Professor of the Department of Financial Law of the Educational and
Scientic Institute of Law of Taras Shevchenko Kyiv National University, Kyiv, Ukraine. ORCID ID:
https://orcid.org/0000-0002-4848-2323. Email: iakymchuk.n@gmail.com
**** Ph.D. in Law, Head of the Department of Economic Development and Financial Policy of the Research
service of the Verkhovna Rada of Ukraine, Kyiv, Ukraine. ORCID ID: https://orcid.org/0000-0002-
2874-4189. Email: anakondratova@ukr.net
***** Doctor in Law, Associate Professor, Professor of the Department of Constitutional Law and Field-
Related Disciplines, Institute of Law, National University of Water and Environmental Engineering,
Rivne, Ukraine. ORCID ID: https://orcid.org/0000-0003-2651-4977. Email: dulibayevheniia@gmail.
com
37
CUESTIONES POLÍTICAS
Vol. 41 Nº 79 (2023): 36-48
Keywords: public disputes; tax disputes; alternative forms of tax
dispute resolution; mediation in tax disputes; administrative
contract.
Bases legales para implementar la institución del
recurso al procedimiento de mediación y el uso de otros
métodos alternativos para resolver disputas tributarias y
aduaneras
Resumen
En la investigación se enfatiza que, en algunos Estados de la Unión
europea UE, la mediación scal ya se usa y se considera no solo como
un método alternativo de resolución de disputas, sino también, como un
método utilizado para prevenir la ocurrencia de una disputa scal en el
futuro. Así, sobre la base de métodos jurídicos del conocimiento cientíco,
tales como: el dialéctico, el lógico-formal, el jurídico-comparativo,
etc., el artículo examinó los enfoques modernos de la caracterización
de la mediación como un procedimiento para la resolución pacíca de
controversias, atendiendo sus rasgos característicos y diferencias con otras
formas de resolución alternativa de conictos. Se destaca el estado de la
regulación jurídica del procedimiento de mediación en los litigios públicos
en general, y en los litigios scales en particular, utilizando el ejemplo de
Letonia y Ucrania. Se concluye que la condición necesaria para llevar a cabo
la mediación en los conictos públicos se debe consagrar en la legislación
procesal administrativa, no sólo las facultades de las autoridades estatales
y municipales para iniciar la mediación se debe, además, reconocer
tal decisión en forma de contrato administrativo, del que se derivan
consecuencias jurídicas con carácter de derecho público.
Palabras clave: disputas públicas; disputas scales; formas alternativas
de resolución de conictos scales; mediación en litigios
scales; contrato administrativo.
Introduction
The construction of a fair tax system and a modern innovative taxation
mechanism, which ensured the equality of all taxpayers before the law, are
necessary conditions for simultaneously achieving such UN sustainable
development goals as “Decent work and economic growth” and “Industry,
38
Lesia Vaolevska, Ivan Myshchak, Nataliia Iakymchuk, Anna Kondratova y Yevheniia Duliba
Legal grounds for implementing the institution of recourse to the mediation procedure and the
use of other alternative methods of resolving tax and customs disputes
innovation and infrastructure”. However, this is impossible without
establishing an eective mechanism for resolving conicts that inevitably
arise in this area of taxation, both in the form of a fair trial and alternative
ways of resolving public disputes.
Today, neither the administrative extrajudicial nor the judicial
form of resolving tax disputes is free of certain problems during their
implementation, which does not contribute to the establishment of fair
justice and necessitates the search for ways and directions to improve
their organizational and legal regulation. Therefore, the article aims to
determine the legal grounds for implementing the institution of recourse
to the mediation procedure and the use of other alternative methods of
resolving tax and customs disputes.
1. Methodology of the study
The general design of the research is based on the universal general
scientic and especially legal methods of scientic cognition: dialectical,
formal-logical, formal-legal, historical-legal, comparative-legal, analysis
and synthesis, logico-semantic, and method of legal modeling. Thus, the
comparative legal method made it possible to reveal the peculiarities of
the legal regulation of tax mediation in dierent countries. The application
of the method of analysis and synthesis made it possible to determine the
concept of “tax mediation” and its features, as well as problematic aspects.
The formal-logical method and the method of legal modeling were used to
determine the prospects for improving the tax mediation institute.
2. Results and Discussion
2.1. The place of mediation in the system of alternative ways of
settling public disputes and the international principles of its
conduct
Alternative methods of dispute resolution (settlement) developed due to
dissatisfaction with the activity of the judicial system, and the formality of
administrative appeal procedures that led to their transformation into an
independent, additional form of dispute resolution, which is gaining wider
distribution in the world.
Alternative resolution of public disputes is primarily based on a
compromise, an agreement, rather than a power-coercive method of
resolving a dispute, and therefore the use of such procedures meets the
needs of subordinate subjects to a greater extent. In such a procedure, the
39
CUESTIONES POLÍTICAS
Vol. 41 Nº 79 (2023): 36-48
administrative body acts as a party to the dispute, and not as a jurisdiction
to which a private entity applies for its settlement.
Consolidation of the concept of mediation made it possible to clearly
distinguish it from other alternative means, and to perceive it not as a
separate body, but only as a tool for facilitating the implementation by the
parties of those rights and powers that are xed for them in the legislation.
The ECHR determined that a non-judicial body under national law
can be considered a court if it performs judicial functions and provides
procedural guarantees provided for in Article 6 of the ECHR, such as
impartiality and independence (European Court of Human Rights, 2013),
otherwise, the extrajudicial body must be subject to supervision by a judicial
body that has full jurisdiction and meets the requirements of Article 6 of
the CE Convention on the Protection of Human Rights and Fundamental
Freedoms (European Court of Human Rights, 1993). And therefore,
mediation is subject to supervision by the court. The EU also encourages
the use of mediation as an alternative measure.
Thus, the Mediation Directive (2008/52/EC) allows the use of mediation
in cross-border disputes in certain civil and commercial matters, but it
does not extend to questions of fees, customs, administrative matters, or
disputes concerning the responsibility of the state (European Parliament
and the Council, 2008). According to EU law mediation is described as a
structured process in which disputing parties voluntarily attempt to settle
with the help of a mediator.
The growing popularity of mediation as a potentially cost- and time-
saving mechanism is prompting some states to introduce mandatory
mechanisms (Lohvyn, 2020). The Council’s recommendations are part of
EU law, and therefore its members actively implement mediation, including
administrative mediation. Ukraine is actively implementing the use of
alternative means, including mediation in legal practice under Ukraine’s
obligations in the eld of European integration (Lohvyn, 2020).
2.2. Mediation in tax disputes: the experience of European
countries and the basis of its legal consolidation in Latvia and
Ukraine
Mediation is gaining recognition and popularity in Ukraine and Latvia,
where it is regulated. However, there is a pressing need for the development
of legal provisions and the practice of administrative mediation, as well as
the implementation of tax mediation.
In Latvia, legislation on mediation developed under the inuence of
European Union law. First, the concept of integration of mediation in the
settlement of civil disputes was approved by the Resolution of the Cabinet
40
Lesia Vaolevska, Ivan Myshchak, Nataliia Iakymchuk, Anna Kondratova y Yevheniia Duliba
Legal grounds for implementing the institution of recourse to the mediation procedure and the
use of other alternative methods of resolving tax and customs disputes
of Ministers of 18.09.2009 № 121 (Cabinet of Ministers of Latvia, 2009).
Additionally, an action plan was formulated to implement this concept. On
May 22, 2014, Latvia adopted the “Law on Mediation,” which dened the
parameters of mediation within the country (Saeima of Latvia, 2014).
This law provides a general framework for mediation that applies to
disputes, not only in civil law but also in other areas. In Latvia, mediation
(conciliation) is allowed in civil matters (Kaspars Freimanis Law Firm
«VARUL», 2013), labor, administrative and criminal cases (Saeima of
Latvia, 2005).
However, neither the law on mediation nor any other regulations directly
provide for the possibility of mediation in an administrative process. But the
researchers point out that such an additional legal framework is necessary
since private legislation is based on the principle of private autonomy of
individuals. Though, in public law, the legislator has a wider discretion to
establish mediation rules, and they must be established in regulatory acts
(Committee of Ministers of the Council of Europe, 1998).
In Latvia, the Law “On Mediation” includes the main principles of the
mediation process (voluntary participation, condentiality, equality and
cooperation among parties, impartiality, and objectivity of the mediator).
It also covers the organization of the mediation process, types of
agreements made for the mediation process and as a result of this process
certication, and requirements for mediators, their rights and obligations,
the activities of the Mediation Council, the inuence of mediation on the
statute of limitations, court actions based on mediation recommendations
within the civil process and the procedural consequences of applying the
mediation procedure (Kaspars Freimanis Law Firm “VARUL”, 2013).
Based on the Law of the Cabinet of Ministers, the rules for the certication
of intermediaries and the certication procedure dated August 5, 2014, №
433 were approved.
In 2012, the Law of Latvia “On Administrative Procedure” was
signicantly amended, introducing a new tool in administrative cases -
settlement, which, in particular, can be achieved with the help of mediation
(Saeima of Latvia, 2001). It was a completely new concept of settlement in
administrative processes. When examining a statement of dispute related
to the Administrative Law, the institution (public administration body)
must take into account the possibility of entering into a settlement before
making any decision (Tvaronavičienė еt al., 2022).
If the institution agrees that a settlement is possible, it must inform the
individual of the settlement process and agree on a friendly arrangement to
allow the individual to express his or her views on the possibility of settlement
(Saeima of Latvia, 2001). In addition, in the administrative procedure, if
the Court examines the dispute, and the presiding judge considers that a
41
CUESTIONES POLÍTICAS
Vol. 41 Nº 79 (2023): 36-48
settlement may be possible, the court may explain to the participants in the
case the possibility of entering into a settlement (administrative agreement),
as well as oer possible conditions of any settlement. The court may explain
the possibility of entering into a settlement in writing and at a court session
and may convene a hearing only to discuss this issue (part 1 of Art. 107 of
the Administrative Procedure Law, 2001).
In Ukraine, the parties usually turn to alternative ways of resolving
public legal disputes both within the scope of pre-trial and court appeals.
According to the general rule provided for in clause 56.1 of Art. 56 of the Tax
Code of Ukraine, decisions made by the controlling body may be appealed
in the order of administrative appeal or the procedure of administrative
proceedings. The administrative appeal procedure is considered a pre-trial
procedure for resolving a tax and customs dispute.
With its entry into force on January 15, 2017, the Code of Administrative
Proceedings of Ukraine in the new version introduced the updated
institution of reconciliation of the parties, aimed at settling the dispute
based on mutual concessions and reaching an agreement between the
parties to the dispute, in whole or in part, which is possible before the start
of the consideration of the case on its merits, that is, before the completion
of the preparatory proceedings.
According to Art. 190 of the Code of Administrative Procedure of
Ukraine, the reconciliation of the parties may concern only their rights and
obligations. The parties can reconcile on terms that go beyond the scope of
the dispute if such terms of reconciliation do not violate the rights or legally
protected interests of third parties. The terms of reconciliation cannot
contradict the law or go beyond the competence of the subject of power.
In Ukraine, only on November 16, 2021, the Law of Ukraine “On
Mediation” was adopted, which denes the legal principles and procedure
for conducting mediation as an out-of-court conict (dispute) settlement
procedure. Adoption of this law normatively regulated the out-of-court
dispute settlement procedure, which can be resolved in civil, economic, or
administrative proceedings, also the provisions of the law can be applied in
cases of administrative violations and criminal proceedings to reconcile the
victim with the suspect (accused).
The Code of Administrative Procedure of Ukraine has been modied to
allow for the resolution of public-law disputes, such as tax, customs, and
disputes relating to the allocation and utilization of budget grants, as well as
the payment of state social insurance funds, through mediation procedures.
Thus, Article 47 of The Code of Administrative Proceedings of Ukraine
(CAP of Ukraine) enshrines the right of the parties to reach reconciliation,
including through mediation, at any stage of the court process, which is
the basis for closing proceedings in an administrative case. However, the
42
Lesia Vaolevska, Ivan Myshchak, Nataliia Iakymchuk, Anna Kondratova y Yevheniia Duliba
Legal grounds for implementing the institution of recourse to the mediation procedure and the
use of other alternative methods of resolving tax and customs disputes
practice of conciliation and mediation in the administrative justice system
of Ukraine remains isolated.
Administrative appeals against decisions of controlling (tax and
customs) bodies are carried out according to the rules of tax legislation,
the composition of which is dened in Art. 3 of the Tax Code of Ukraine.
Regarding the possibility of using alternative methods of resolving tax and
customs disputes, certain provisions have already been established in the
legislation.
Thus, Clause 1 of Subsection 9-2 of Chapter XX of the Tax Code of Ukraine
establishes the possibility of clarifying tax obligations for corporate income
tax and value-added tax during the application of the tax compromise - the
regime of exemption from legal liability of taxpayers and/or their ocials
(ocials) for underestimating tax liabilities from corporate income tax
and/or value-added tax for any tax periods up to April 1, 2014, and the
grounds for concluding a settlement agreement are set out in clause 17 of
Subchapter 4 of Chapter XX of the Tax Code of Ukraine on issues of write-
o of deferred payment of tax liabilities under the procedure regulated by
the legislation on bankruptcy.
In turn, in Part 1 of Art. 521 of the Customs Code of Ukraine, which
regulates public relations in the sphere of reaching a compromise in the
case of a violation of customs rules, provides that “in the absence of signs
of a criminal oense in the actions of a person who has violated customs
rules, the proceedings in the case of this oense may be terminated using a
compromise.
The compromise refers to concluding a peace agreement between the
specied person and the customs body whose ocial conducts proceedings
in the case”. Also in part 5 of Art. 521 of the Customs Code of Ukraine
stipulates that a person who has violated customs rules applies to the
head of the customs authority with a statement of an arbitrary form with
a request to terminate the case about this violation of customs rules using
a compromise. The fact of submitting such an application is recorded
following the procedure dened by parts three and four of Article 264 of the
Customs Code of Ukraine.
Tax disputes have several features characteristic of public legal disputes
(administrative, tax, customs, budgetary, etc.), one of the main ones of
which is that the party endowed with authoritative powers is obliged to act
only on the basis, within the limits of the powers and in a manner, provided
by the Constitution and laws of Ukraine (Article 19 of the Constitution of
Ukraine). Accordingly, tax mediation is conditioned by the specics of tax
disputes, the legal status of its parties and requires proper competence of
the mediator, and states striving to minimize the occurrence of tax disputes
should promote the practice of addressing them.
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CUESTIONES POLÍTICAS
Vol. 41 Nº 79 (2023): 36-48
2.3. Features and legal limitations of tax mediation
Tax mediation involves neutrality and impartiality, voluntariness, joint
fact-nding, condentiality, self-determination, integrity, and, of course,
compliance with applicable tax legislation. Tax mediation is recognized
by most researchers as a civilized mechanism for out-of-court conict
resolution, and has prospects for application in Ukraine (Yasynovskyi,
2016).
In “tax and customs mediation”, to achieve a compromise and balance
interests, it is necessary to determine the public interest of the state and
society, the role of the subject of authority in the implementation of tax
control by the state, the initiative of the tax and customs authority in
ensuring law and order, taking into account the State of the standard of
mediation (mediation) social service, which stipulates that in the event
of non-fulllment of the obligations assumed by the party under the
agreement, as a result of the mediation, the other party has the right to apply
to the court following the procedure established by law for the protection of
violated rights and legitimate interests.
To conduct mediation in public disputes, a necessary condition is to
enshrine in the administrative procedural legislation not only the powers
of state authorities and municipal bodies to initiate mediation and agree
to participate in it as a party, to make a decision based on the results of
its conduct, but also to recognize such a decision as a form administrative
contract, based on which legal consequences of a public-law nature arise.
In addition, the mediator must be able to help settle a public-law dispute,
therefore the scope of his special knowledge in the eld of public legal
relations must correspond to the content of the public-law dispute, which
should be enshrined in legislation (Ustinova-Boichenko and Nesterenko,
2022).
The peculiarity of tax mediation is that the agreement is concluded
by the parties to the dispute themselves and is binding for them, and the
following aspects are important for it: conducting mediation cannot be
the reason for non-fulllment by the taxpayer and the authority subject of
the duties or powers (functions) assigned to them by law; the authority to
sign such contracts should also belong to the competence of ocials who
conclude contracts based on the results of mediation (Sarpekova, 2018).
An important issue is the suitability of a tax dispute for mediation -
its mediability. Thus, according to the law of the Netherlands, not all tax
disputes are mediable - the main obstacle to mediation is the criminal
punishment of the act, as well as the obstacle to mediation, are complex
cases related to which there have not yet been court decisions in favor of
one or the other party, i.e., unprecedented disputes, and as well as disputes
regarding which the taxpayer (Podik, 2019b).
44
Lesia Vaolevska, Ivan Myshchak, Nataliia Iakymchuk, Anna Kondratova y Yevheniia Duliba
Legal grounds for implementing the institution of recourse to the mediation procedure and the
use of other alternative methods of resolving tax and customs disputes
A. Lisko insists that mediation in cases where there are: 1) disputes
between the subjects of power on the exercise of their competence in the
sphere of management, delegated powers (Part 3 of Article 17 of the Code
of Administrative Proceedings (CAP) of Ukraine); 2) disputes in cases
regarding legal relations related to the electoral process or the referendum
process (Part 5 of Article 17 of the CAP of Ukraine) (Krasylovska, 2015).
Instead, the media-apart proposes to consider the envisaged Part 1 of
Art. 17 of the CAP of Ukraine disputes of individuals and legal entities with
the subject of power to challenge its decisions (especially in the case of legal
acts of individual action), actions or omissions, and provided for in Part 2
of Art. 17 CAP of Ukraine disputes over the acceptance of citizens for public
service, its passage, dismissal from public service (Krasylovska, 2015).
N. Mazeraki proposes to consider the absolute criteria of the uniformity
of the dispute: 1) the existence of a direct legislative prohibition on resolving
a certain type of legal dispute in the order of mediation; 2) the contradiction
of the subject and content of the dispute regarding moral principles and
public order; 3) the presence in the dispute of the interests of third parties
who do not participate in the mediation; 4) the impossibility of concluding
a settlement agreement in accordance with the law; 5) the incapacity of the
parties to mediation or lack of authority of their representatives to conclude
a mediation agreement (Mazaraki, 2018).
A. Bortnikova distinguishes the following criteria for the mediability
of the public-law dispute: 1) legitimacy-the lack of a direct prohibition
on mediation. 2) legality-all rights and obligations, as well as actions
(omissions) that underpin the mediation agreement as a result of the
resolution of a public-law dispute must comply with legislation provided
by the Verkhovna Rada of Ukraine; 3) special legal personality-the ability
to be a participant in legal relations on the use of mediation as a way of
resolving a public-legal dispute, that is, the presence of a person who
has expressed a desire to participate in the mediation, authority to make
decisions on the merits of the dispute, as well as for the appeal; 4) the
presence of discretionary powers (administrative discretion) in the subject
of power; 5) competence boundaries (framework); 6) the dispute does not
aect the interests of persons who do not participate in the mediation; 7)
the prospect of registration of the results of mediation in accordance with
the rules of substantive and procedural law (the so -called criterion of
eectiveness (execution) of the mediation agreement); 8) the goodwill of
the sides (Bortnikova, 2017).
In the Netherlands, the main obstacles to mediation are criminal
punishment of action and unprecedented disputes, for which there were no
court decisions in favor of one or the other (Podik, 2019). These restrictions
also apply to the eld of tax mediation. The risks of tax mediation also
include the general concern expressed in CEPEJ documents about the risk
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CUESTIONES POLÍTICAS
Vol. 41 Nº 79 (2023): 36-48
of unequal treatment of taxpayers: resorting to mediation in a tax case
can lead to a reduction in tax where simply following the rules would not
(European Commission for the Eciency of Justice, 2007).
The following conclusion is that mediation in “legally comprehensible
cases” is not what should be done (European Commission for the Eciency
of Justice, 2007), and therefore such cases should not be recognized as
mediatable. However, a tax dispute cannot be recognized as mediated if: the
oense may result in a criminal penalty; the conict can be resolved only
through the evidentiary procedure; the purpose of the judicial process is
directed exclusively to the solution of a certain legal problem (Muza, 2011).
Therefore, except for non-mediable tax disputes, tax mediation is
permissible and its conduct is justied if: 1) there are diculties in reducing
the main points of disagreement between the parties; 2) uncertainty about
the facts, or about which facts are relevant to the dispute; 3) there is a lack
of clarity/understanding of the respective technical positions of the parties;
4) narrowing/clarication of the facts or issues in the dispute is required
(Deloitte LLP, 2019).
Conclusions
Tax mediation is a promising civilized mechanism for out-of-court
peaceful settlement of tax disputes, the introduction of which ensures
the achievement of such a Global Goal of Sustainable Development
as: “Contributing to the building of a peaceful and inclusive society for
sustainable development, providing everyone with access to justice and
creating eective, accountable and inclusive institutions at all levels”, and
also corresponds to the “good government” management model in the
context of the widespread activity of non-governmental organizations and
its features such as consensus, eciency, and eectiveness, will strengthen
the function of tax administrations to provide better tax service.
A necessary requirement for the recognition of the legality of mediation
in tax disputes is a clear denition in the legislation of the main criteria
and types of disputes subject to mediation, with the aim of avoiding cases
of corruption and discrimination of individual taxpayers, an expanded
interpretation of the norms of tax law, it also requires a clear delineation of
the limits of the implementation of discrete powers of tax authorities and
their ocials.
Therefore, in the tax legislation of Ukraine, in particular in Art. 19-1 and
20 of the Tax Code of Ukraine, the functions and powers of tax and customs
authorities as parties to tax mediation should be clearly established, the tax
legislation of Latvia in this area needs similar adjustments.
46
Lesia Vaolevska, Ivan Myshchak, Nataliia Iakymchuk, Anna Kondratova y Yevheniia Duliba
Legal grounds for implementing the institution of recourse to the mediation procedure and the
use of other alternative methods of resolving tax and customs disputes
The ability of a tax authority to initiate or agree to enter into a tax
mediation procedure to settle a tax dispute, such a dispute must be free of
corruption risks, and limits, and the method of exercising its powers in this
area must be clearly dened and enshrined in legislation, and settlement
agreements and tax treaties concluded according to the results of mediation
should acquire signs of legal force and binding performance for both parties.
The introduction of the institute of tax mediation will relieve
administrative courts of cases that can be resolved by the parties to the
dispute, will save not only them, but also budget funds that are currently
spent on ensuring the activities of the courts, will improve the relationship
between public administration bodies and the private sector, will contribute
to legal education and promotion legal culture of the population, and,
ultimately, will create the basis for stabilizing the legal order in Ukrainian
society.
Tax mediation needs institutionalization, establishment of competence
requirements that a mediator must meet, tools for taxpayers’ access to the
mediator register, and the procedure itself.
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Esta revista fue editada en formato digital y publicada
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