DEVELOPMENT OF CONCILIATORY PROCEDURES AS THE ALTERNATIVE WAY OF SETTLEMENT OF TAX DISPUTES
The article is devoted to practical issues of specific conciliation procedures in tax disputes, such as negotiations, Complaint dispute resolution, mediation, including mediation, settlement agreement, as well as their benefits for both parties: the State and the taxpayer. For greater efficiency of the agreements arising from tax relations, some recommendations are offered for their implementation. The necessity of training of worthy normative-legal regulation of the procedure of their conclusion is substantiated.