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

Keywords: public disputes, tax disputes, alternative forms of tax dispute resolution, mediation in tax disputes, administrative contract

Abstract

In the research it is emphasized that, in some states of the European Union EU, tax mediation is already used and considered not only as an alternative method of dispute resolution, but also
as a method used to prevent the occurrence of a tax dispute in the future. Thus, on the basis of legal methods of scientific knowledge, such as: dialectical, logical-formal, comparative-legal, etc., the article examined modern approaches to the characterization of mediation as a procedure for peaceful settlement of disputes, paying attention to its characteristic features and differences from other forms of alternative dispute resolution. The state of legal regulation of the mediation procedure in public disputes in general, and in tax disputes in particular, using the example of Latvia
and Ukraine, is highlighted. It is concluded that the necessary condition for carrying out mediation in public disputes should be enshrined in the administrative procedural legislation, not only the powers of state and municipal authorities to initiate mediation should be, in addition, to recognize such a decision in the form of an administrative contract, from which legal consequences with the character of public law are derived.

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