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

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

• Lesia Vaolevska Verkhovna Rada of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0002-3659-3851
• Ivan Myshchak Verkhovna Rada of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0002-4466-9836
• Nataliia Iakymchuk Taras Shevchenko Kyiv National University, Kyiv, Ukraine. https://orcid.org/0000-0002-4848-2323
• Anna Kondratova Verkhovna Rada of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0002-2874-4189
• Yevheniia Duliba National University of Water and Environmental Engineering, Rivne, Ukraine. https://orcid.org/0000-0003-2651-4977

DOI: https://doi.org/10.46398/cuestpol.4179.02

Palabras clave: disputas públicas, disputas fiscales, formas alternativas de resolución de conflictos fiscales, mediación en litigios fiscales, contrato administrativo

Resumen

En la investigación se enfatiza que, en algunos Estados de la Unión europea UE, la mediación fiscal 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 fiscal en el futuro. Así, sobre la base de métodos jurídicos del conocimiento científico, 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 pacífica de controversias, atendiendo sus rasgos característicos y diferencias con otras formas de resolución alternativa de conflictos. Se destaca el estado de la regulación jurídica del procedimiento de mediación en los litigios públicos en general, y en los litigios fiscales en particular, utilizando el ejemplo de Letonia y Ucrania. Se concluye que la condición necesaria para llevar a cabo la mediación en los conflictos 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. 

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