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