Экономические науки
Pre-trial settlement of tax disputes: 4 years later
Beloborodova A.S. 1
1. South Ural State University
Abstract:
Legal regulation of the procedure of pre-trial settlement of tax disputes to date, despite the regular updating of regulations in this area is poorly lit in the Russian legislation . Procedure is rarely affected pre-trial settlement of tax disputes and in scientific research. Despite this, the results of the practical application of pre-trial settlement of tax disputes by the Federal Tax Service of the Chelyabinsk region show positive prospects for the development of such practices.
Keywords: court settlement of tax disputes, appeal, tax audit, tax administration, the timing of the complaints, non-normative acts of the tax authorities, appeals against decisions of the tax authorities.
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