ALTERNATIVE MEANS OF RESOLVING TAX DISPUTES IN UKRAINE: POSSIBLE WAYS OF IMPLEMENTATION

Legal disputes are inseparable part of the life of society. The task of the state is to create conditions for resolving disputes and to defend the rights and interests of citizens that are protected by law. Legal relationships are undoubtedly the sphere of potential disputes. The search for alternative and effective procedures of resolving such disputes is an important issue. At the same time, the main legal issue of the tax sphere is mainly to define and effectively ensure the limits of freedom and necessity in the behavior of taxpayers through the relevant legal, legislative norms, protection of property rights of individual taxpayers and the interests of society. Alternative Dispute Resolution або ADR include mediation, which gained broad recognition all over the world, including the European Union, which is postulated at the legislative level. It is often used, which makes it possible to prevent the negative consequences for the dispute parties as early as at the initial stage and avoid the expensive and lengthy trial. It gained recognition in resolving a wide range of disputes and arguments, beginning with the disputes in local communities and finishing with complex multi-lateral disputes in the commercial and public spheres. In many countries it is legislatively stipulated. Today, the institution of the alternative dispute resolution in the modified form is partially present in the Ukrainian legislation and in practice, at the same time, it is difficult to call the sphere of the alternative methods of dispute resolution well-developed. In this case, the lawyers and scientists discuss a wide implementation of the alternative ways, including mediation, virtually in all branches of law. The article, taking into account the practice of using alternative dispute resolution in other countries (international experience), identifies the possibility of using them in Ukraine as a separate permanent institution of pre-trial dispute resolution in the field of tax relations (the result of application of which can be achievement of reconciliation and/or tax compromise), which is directed at the improvement of tax administration. The concept of the tax compromise was also formulated and scientifically substantiated conclusions in the stated area were made.