Legal bases and organizational features of procedure pre-trial settlement of tax disputes
This article is devoted to the urgent problem of today the legal mechanism of mutual relations of taxpayers and tax authorities in the procedure of pre-trial settlement of tax disputes. Currently, there is an expansion of the scope and legislative consolidation of mandatory procedure of pre-trial settlement of tax disputes with the tax authorities of the Russian Federation aimed at protecting the rights and legal interests of taxpayers. Despite this, the current legislation contains gaps in the regulation of tax relations; the lack of adequate legal security necessary to harmonize the relationship between taxpayers and tax authorities related to certain legal rules behind the development of economic relations.