Enviar artigo por via de e-mail On the issue of pre-trial procedure for challenging acts of tax authorities based on the results of control measures
- Autores: Golovchenko O.N.1
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Afiliações:
- Financial University under the Government of the Russian Federation
- Edição: Volume 21, Nº 4 (2025)
- Páginas: 24-28
- Seção: Public Law (State and Legal Sciences)
- URL: https://ogarev-online.ru/2541-8025/article/view/316444
- EDN: https://elibrary.ru/QNCXZS
- ID: 316444
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The article is devoted to current issues of challenging acts of tax authorities based on the results of control measures carried out by tax control authorities in a pre-trial manner. The conducted legal analysis of the implementation of theoretical aspects in practice, by referring to the positions of the courts and competent state authorities in the tax sphere, allowed us to formulate conclusions regarding the specifics of regulating relations aimed at challenging the acts of tax authorities that predetermine the emergence of tax disputes. The identified problems outlined the directions for improving legal instruments for pre-trial dispute resolution, which will help reduce tax violations and tax disputes considered by higher tax authorities and in court.
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##article.viewOnOriginalSite##Sobre autores
Oksana Golovchenko
Financial University under the Government of the Russian Federation
Autor responsável pela correspondência
Email: ongolovchenko@fa.ru
ORCID ID: 0000-0001-6211-2591
Código SPIN: 8812-1730
Cand. Sci. (Law), Associate Professor of the Department of International and Public Law, Faculty of Law
Rússia, MoscowBibliografia
- Arzumanova L.L. Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice. Law Enforcement. 2021. Vol. 5. No. 3. Pp. 156–166. (In Rus.).
- Bit-Shabo I.V. Issues of increasing the efficiency of pre-trial settlement of tax disputes. Russian Justice. 2022. No. 2. Pp. 106–112. (In Rus.).
- Denikaeva R.N., Pervyshov E.A., Dinaeva A.M. On the issue of pre-trial settlement of tax disputes. Economy and Management: Problems, Solutions. 2022. Vol. 1. No. 10 (130). Pp. 116–122. (In Rus.).
- Mitin D.A. Mediation as an institution of pre-trial settlement of tax disputes. Economy. Taxes. Law. 2022. Vol. 15. No. 3. Pp. 127–134. (In Rus.).
- Momotov V.V. Economic efficiency of law as the goal of legal regulation. Journal of Russian Law. 2022. Vol. 26. No. 1. Pp. 29–35. (In Rus.).
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