Экономические науки
THE PROCEDURE FOR PRE-TRIAL SETTLEMENT OF TAX
DISPUTES: PRESENT STAGE OF DEVELOPMENT
Beloborodova A.S. 1, Fedina E.V. 1
1. South Ural State University
Abstract:
The procedure for pre-trial settlement of tax disputes firmly established in the
tax system of our country. Each turn of its development only confirms the need for
the fact of its existence. Though the process of its integration in our tax system is
not yet fully completed, but, we can already say with certainty about the positive
results of its application.
Keywords: tax system, pre-trial order of settlement of tax disputes, appeals the order
of tax authorities, tax dispute resolution stages
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