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Information × Registration Number 0220U000243, 0119U000565 , R & D reports Title Development of the legal framework for the introduction of the institution of mediation in tax legal relations popup.stage_title Head Podik Ivanna, Кандидат економічних наук Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 Report on NNTR: DOS. text - 135 pp., 1 hour, 6 tablets, 14 figures, 3 additional, 92 sources. MEDIA, RIGHTS AND OBLIGATIONS OF PARTICIPANTS OF THE MEDIA PROCESS, TAX MEDIA, LEGAL REGULATION OF MEDIA, MEDIA IN INTERNATIONAL LAW, ADMINISTRATIVE APPEAL, TAX. The object of the study is public relations, which condition the application of the mediation procedure for the settlement of tax legal relations. The purpose of the work is to develop the legal framework for introducing the institution of mediation in tax legal relations. Research methods - historical and logical (to assess domestic and world trends in the development of alternative dispute resolution); extrapolation (when determining the feasibility of implementing existing international experience in domestic practice on introducing the institution of mediation in tax legal relations) systematization (when summarizing the regulatory framework, scientific literature on the research topic); logical generalization (in the formation of conclusions and recommendations regarding the development of the institution of mediation in the tax legal relations of Ukraine); methods of generalization, grouping and analysis, which became the methodological basis for the study of the problems of introducing and implementing the institution of mediation in tax legal relations; economic and statistical and scenario (in assessing the expected effects from the implementation of innovations proposed during the scientific search). The foreign experience of the practical application of the mediation institute in tax disputes is studied, and it has allowed to form a common vision of the concept of the world development of the mediation institute in tax legal relations in the light of the current and future needs of the state. The theoretical foundations of the functioning of the mediation institute in Ukraine are generalized, in particular, the existing methods of pre-trial settlement of tax disputes, namely, administrative appeal and tax compromise, are analyzed. Directions for improving the legislation on introducing the institution of mediation into tax legal relations by developing a draft law of Ukraine "On Amending the Tax Code of Ukraine (regarding tax mediation)" were identified, as well as an explanatory note to the draft law of Ukraine "On Amending the Tax Code of Ukraine (on tax mediation) ", containing a justification for the need to adopt amendments to the legislation of Ukraine on the introduction of tax mediation. Theoretical provisions and individual practical results obtained from the results of the NNTR can be used in the activities of the tax authority of Ukraine to resolve tax disputes by applying the mediation procedure, as well as in the formation of recommendations on regulatory acts initiated by both the executive authorities of Ukraine and and Verkhovna Rada of Ukrain Product Description popup.authors Єфіменко Л. Л. Білецька Г. М. Бузенюк С. І. Гороховець Є. В. Лич О. В. Новицький С. В. Панасюк Н. С. Подік І. І. Середа А. В. Тарасюк О. Б. Шашенков Я. О. popup.nrat_date 2020-04-02 Close