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Administrative and municipal law
Reference:
Erohina, L. B.
Tax Mediation as a Possible Institution of Tax Law
// Administrative and municipal law.
2009. ¹ 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56965
Erohina, L. B. Tax Mediation as a Possible Institution of Tax LawAbstract: the author of the article suggested a new legal institution to be studied by the legal science and to be used by the legislation, - the institution of tax mediation. It is proposed that the subject of such an institution should be credit organizations which play the role of ‘mediators’ between tax authorities and taxpayers Keywords: taxpayers, levy payers, tax, tax authorities, credit organizations, tax administration, tax mediation
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