Значение досудебного урегулирования налоговых споров в системе обжалования решений и действий налоговых органов.

Abstract

This article is devoted to the problem of the proceeding of the pre-judicial settlement of the tax disputes. A retrospective analysis of the activities of this institution was presented. The author shows the effectiveness of the pre-judicial settlement method. Positive experience of the judicial practice was analyzed. The author determines the main reasons of the tax disputes and procedure of the satisfaction of requirements of the taxpayers in the pre-judicial settlement process. Some perspectives of development of the pre-judicial settlement of the tax disputes were suggested and the new legal standards were analyzed.