Application of the rules of the arbitration procedure law in concluding and approving the settlement agreements on tax disputes

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Doklady Bashkirskogo Universiteta. 2016. Volume 1. No. 4. pp. 848-853.

Authors

Mukhamadeeva G. A.*
Bashkir State University, Institute of Law
131 Dostoyevsky Street, 450005 Ufa, Russia

Abstract

The present work is devoted to research the possibility of an amicable settlement of tax disputes. The author analyzes the current procedural legislation, the legal position of the higher courts, the evolving jurisprudence, as well as the views of legal scholars. Conduct a comparative legal analysis of an amicable settlement of tax disputes.

Keywords

  • tax
  • tax dispute
  • the settlement agreement
  • the court
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