The conclusion of tax agreements
Tax agreements are concluded both at the international level, e. g. bilateral treaties on avoidance of double taxation, and at the national level - in a form of pricing agreements, settlement agreements. At the same time, the Russian institution of tax agreements is not highly developed as there is no mention of settlement agreement in tax laws and the conclusion of pricing agreements is possible only for major taxpayers who can pay a large fee. However, the author thinks that developing the mechanisms of the tax agreements conclusion would be helpful in improving the interaction between taxpayers and tax authorities.