Otwarty dostęp

Mediation in the Resolution of Tax Disputes: Advantages, Application Experience, Prospects for Implementation in Ukraine


Zacytuj

Administrative Judicial Code of Ukraine, No. 2747-IV. (2018). Retrieved from http://zakon5.rada.gov.ua/laws/show/2747-15.Search in Google Scholar

Afiyati, R., Sudarsono, Negara, T., Koeswahyono, I. (2022). Tax dispute settlement mediation arrangements in the future tax court. International Journal Of Research In Business And Social Science, 11(5), 503–511. Retrieved from http://dx.doi.org/10.20525/ijrbs.v11i5.1867.Search in Google Scholar

Agreement on the Coalition of Deputy Factions “European Ukraine”. (2014). Retrieved from http://zakon5.rada.gov.ua/laws/file/text/33/f439014n8.pdf.Search in Google Scholar

Bashnyak, O. S. (2005). Principles of taxation and their implementation in the tax legislation of Ukraine. PhD Thesis. Kharkiv: Yaroslav Mudryi National Law University, p. 190.Search in Google Scholar

Beeri Kasser-Tee, C. (2015). Tax assessment, tax disputes and mediation: making it easier for the taxpayer and the commissioner general of the Ghana revenue authority. Retrieved from https://www.researchgate.net/publication/341742077_Tax_Assessment_Tax_Disputes_and_Mediation_Making_it_easier_for_the_Taxpayer_and_the_Commissioner_General_of_the_Ghana_Revenue_Authority.Search in Google Scholar

Belinska, O. V. (2011). Mediation – alternative dispute resolution. Bulletin of the High Council of Justice, 1(5), 158–159.Search in Google Scholar

Bennett, T. (2012). The Role of Mediation: A Critical Analysis of the Changing Nature of Dispute Resolution in the Workplace. Industrial Law Journal, 41, 479–480. https://doi.org/10.1093/indlaw/dws033.Search in Google Scholar

Biluga, S. (2015). Genesis of scientific opinion on forms of conflict resolution with the participation of a third party: from “conscientious” court to pre-trial resolution of public legal disputes. European Political and Legal Discourse, 2(1), 354–360.Search in Google Scholar

Bobrovnyk, S. V. (2011). Compromise and conflict in law: anthropological-communicative approach to analysis (Monograph). Kyiv: Juridichna dumka, p. 384.Search in Google Scholar

Bortniak, V. A. (2007). Problematic questions of the interpretation of the concept of tax debt. University Scientific Notes, 4(24), 310–313. Carl Islam Mediation of tax disputes. (2014). Retrieved from http://newsite.carlislam.co.uk/wp-content/uploads/2016/02/Guide-to-the-mediation-of-tax-disputes.pdf.Search in Google Scholar

Dyadechko, G. V., Reznik, O. M. (2017). Introduction of mediation as an alternative method for dispute in the sphere of taxation. State And Regions. Series: Law, 2(56), 63–67.Search in Google Scholar

European Commission for the Efficiency of Justice. (2007). Guidelines for a better implementation of the existing Recommendation on alternatives to litigation between administrative authorities and private parties. Retrieved from rm.coe.int/1680747683.Search in Google Scholar

Folberg, J., Golann, D., Stipanowich, T. J., Reynolds, J., Schmitz A. J. (2005). Resolving disputes: Theory, Practice, and Law. New York: Aspen Publishing, p. 816.Search in Google Scholar

Holoyadova, T. O. (2016). Prospects for the introduction of mediation to resolve tax disputes in Ukraine. Scientific Bulletin of the International Humanitarian University, 20.Search in Google Scholar

Irish, R. Ch. (2011). Private and public dispute resolution in international taxation. Contemporary Asia Arbitration Journal, 4(2), 121–144. Retrieved from http://ssrn.com/abstract=1966425.Search in Google Scholar

Juanpere, B. A. (2020). The Resolution of Tax Disputes and International Tax Arbitration. European Journal of Business Management and Research, 5(1), 1–10. Retrieved from https://www.researchgate.net/publication/338845712_The Resolution_of_Tax_Disputes_and_International_Tax_Arbitration.Search in Google Scholar

Kodeks postpowania administrativnego. (1960). Retrieved from https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19600300168/U/D19600168Lj.pdf.Search in Google Scholar

Kovach, K. K. (2004). Mediation. Principles and Practice. Third edition. The United States: West Academic Publishing, p. 624.Search in Google Scholar

Kurilo, V. O. (2016a). Alternative procedures for resolving tax disputes: a comparative legal analysis. Bulletin Of The Chernivtsi Faculty Of The National University “Odesa Law Academy”, 4, 58–67.Search in Google Scholar

Kurilo, V. O. (2016b). Legal nature of tax dispute resolution procedures: comparative legal analysis. PhD Thesis. Kharkiv: Yaroslav Mudryi National Law University, p. 199.Search in Google Scholar

Law of Ukraine, No. 1875-IX “About mediation”. (2021). Retrieved from https://zakon.rada.gov.ua/laws/show/1875-20#Text.Search in Google Scholar

Law of Ukraine, No. 63-VIII “On amendments to the Tax Code of Ukraine regarding the specifics of clarifying tax obligations from corporate income tax and value added tax in the event of a tax compromise”. (2014). Retrieved from http://zakon5.rada.gov.ua/laws/show/63-19.Search in Google Scholar

Li, J., Bao, N. J., Hu, S., Hu, W., Zerbino, M. (2020). Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM. Articles & Book Chapters. 2803. Retrieved from https://digitalcommons.osgoode.yorku.ca/scholarlyworks/2803.Search in Google Scholar

Lightman, G., Cullen, F. (2016). Mediation in revenue cases. Retrieved from http://taxbar.com/wp-content/uploads/2016/01/Mediation_in_Revenue_Cases_FC.pdf.pdf.Search in Google Scholar

Lysenko, O. M. (1998). Mediation (mediation) as an effective technology for conflict resolution with the participation of a third party. Bulletin Of The Odessa Institute Of Internal Affairs, 4, 154–158.Search in Google Scholar

Maan, B., Remko van Ree, Sergeeva, A., Sergeeva, S., Romanadze, L., Rodchenko, V. (2020). Gap-Analysis of the implementation of the mediation institute in Ukraine. Retrieved from https://www.pravojustice.eu/storage/app/uploads/public/5f5/f7d/2a9/5f5f7d2-a9b5cb356474501.pdf.Search in Google Scholar

Mann, H. (2022). The expanding universe of international tax disputes: a principled analysis of the OECD international tax dispute settlement proposals. Asia Pacific Law Review, 31(1), 268–283. Retrieved from https://www.tandfonline.com/doi/full/10.1080/10192557.2022.2102593.Search in Google Scholar

Mediation: effective conflict resolution. (n.d.). Retrieved from http://voas.gov.ua/work/medats-ya/med-ats-ya-efektivne-vir-shennya-konfl-kt-v.Search in Google Scholar

Order of the State Service of Special Communication and Information Protection of Ukraine, No. 320 “On the approval of the Regulation on the provision of free primary legal aid in the Administration of the State Service of Special Communications and Information Protection of Ukraine”. (2016). Retrieved from http://zakon5.rada.gov.ua/laws/show/z07-53-16.Search in Google Scholar

Pickstone, D. (2019). Tax Disputes and Litigation Review. London: Law Business Research Ltd, 317 p. Retrieved from https://www.cuatrecasas.com/resources/publication-5f686d6e739df.pdf?v1.37.1.20221201.Search in Google Scholar

Pistone, P., De Goede, J. (2021). Flexible multi-tier dispute resolution in international tax disputes. The Netherlands: IBFD, 580 p. Retrieved from https://www.ibfd.org/sites/default/files/2021-05/20007_Flexible_Multi_Tier_Dispute_Resolution_in_International_Tax_Disputes_final_web.pdf.Search in Google Scholar

Poitras, J., Stimec, A., Roberge, J.-F. (2010). The Negative Impact of Attorneys on Mediation Outcomes: A Myth or a Reality?. Negotiation Journal, 26, 9–24. https://doi.org/10.11-11/j.1571-9979.2009.00251.x.Search in Google Scholar

Polishchuk, M. (2014). The concept of mediation as an alternative method of dispute resolution. State and law. Series “Law And Flight Science”, 65, 134–139.Search in Google Scholar

Prytyka, Yu. D. (2006). Theoretical problems of protecting the rights of participants in civil legal relations in the arbitration court. PhD Thesis. Kyiv: Taras Shevchenko National University of Kyiv, p. 632.Search in Google Scholar

Rau, A. (2002). Processes of dispute resolution. The role of lawyers. Third edition. New York: Foundation Press, p. 1024.Search in Google Scholar

Recommendations of the Committee of Ministers of the Council of Europe to member states on alternatives to judicial review of disputes between administrative bodies and parties-persons (2001). Retrieved from https://supreme.court.gov.ua/userfiles/Rec_2001_9_2001_09_05.pdf.Search in Google Scholar

Riskin, L., Guthrie, C., Reuben, R. et al. (2006). Dispute Resolution and Lawyers. The United States: West Academic Publishing, p. 604.Search in Google Scholar

Sergeeva, A., Horodnychiy, O., Ryshchenko, A. (2021). Mediation in administrative cases. Retrieved from https://www.pravojustice.eu/storage/app/uploads/public/611/cc9/69f/611-cc969f17b1341128301.pdf.Search in Google Scholar

Sokolov, A. O. (2018). Mediation as an alternative (out-of-court) method of resolving tax disputes in Ukraine: problem statement. Administrative And Customs Law, 2 (21), 85–93.Search in Google Scholar

The benefits of mediation: Why going to court is often not in your best interests. (2020). Retrieved from https://lb.ua/blog/pravojustice/470245_perevagi_mediatsii_chomu_zvernennya.html.Search in Google Scholar

eISSN:
1804-8285
Język:
Angielski
Częstotliwość wydawania:
4 razy w roku
Dziedziny czasopisma:
Business and Economics, Political Economics, Macroecomics, Economic Policy, Law, European Law, other