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This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the interdisciplinary approach: the paper concludes on the impossibility of separating the philosophical, social, psycholinguistic and legal aspects of the conflict. Complex and systematic analysis of the "conflict" category using the integrative approach has been performed as part of the research. Differentiated state-of-art approaches to the conflict as a subject of scientific analysis may be classified into two primary groups: 1) the approaches, where the conflict is considered in a narrow specific sense; 2) the approaches where the conflict is studied from interdisciplinary perspective. It is determined that any conflict is based on certain confrontation that plays a systemically important framework role both for individual types of conflicts, and for different level of scientific conflict studies. Nevertheless, is concluded that the presence of such confrontation only creates prerequisites for possible behaviour, while the interpersonal relations – i.e. the social category – are pivotal for individual choice of specific communicative interaction strategy. The legal nature and attributive properties of tax conflicts are also discussed from the financial law perspective. The paper distinguishes five specific groups of factors that confirm the actual presence of conflict tax legal relations. The special attention is paid to the tax dispute characterization (as one of the tax conflict development stages) and the remedies available for taxpayer rights protections. In particular, the paper discusses the issues of the taxpayer legal self-defense as the guaranty of subjective rights exercise and lawful interests protection in legal relations as a key for prevention of tax conflicts and disputes. Finally, the reasons are given to substantiate the conclusion that the tax dispute basically comes down to a mechanism of guaranteeing the interested party’s subjective rights enforcement and the balance of public and private interests in the field of taxation.

The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at the end of the XX century were reversed: the former republics gained independence and started to form their own legal systems. It seems appropriate to put forward the hypothesis that the newly formed States should have used a common legal heritage and/or tried and tested foreign examples of normative acts. However, this does not seem to be the case. Purpose of the study. The article represents an attempt to verify the aforementioned hypothesis and deals with selected provisions of the national legislation of Georgia, Moldova and Russia that, from one hand, relate to taxation and, from the other, are of general character, i.e. can be applied not only to particular cases. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Georgian, Moldovian and Russian legal literature. Structural and systemic methods are also the basis of the research, The main results. The content of tax laws determines the chosen model of the distribution of law provisions on liability for breach of tax legislation, i.e. the fact whether such laws contain provisions on liability. The compulsory administrative stage of dispute resolution has proven to be ineffective for taxpayers, tax representatives and third parties. As for the international resolution of tax disputes there is a wide diversity of applicable means (particularly, arbitration which is not characteristic for the national order) and of specific dispute resolution mechanisms. Conclusions. Despite certain differences, the legal regulation of liability and dispute resolution in Georgia, Moldova and Russia is very similar. However, it is necessary to take into account the distinctive features arising from the limitation of the territorial legal effect of the norms of Georgia and Moldova.

Alternative dispute resolution systems in tax matters are poorly developed in Spanish legislation. However, their capacity to help alleviate the consequences of the high and persistent tax dispute is proclaimed, as well as their suitability to encourage greater participation and responsibility of citizens in this matter. The special relationship between the Tax Administration and the taxpayer, the due respect for the principles of equality, legality, unavailability of the tax credit and the economic capacity, make the implementation of alternative dispute resolution systems in the tax matters a complex iusse. The purpose of this Master's Thesis is to analyse the current legislative situation of conventional procedures for the prevention and resolution of tax disputes. Also, the study their viability in our tax system, and to formulate proposals to promote their development in tax matters, with special reference to alternative dispute resolution such as conciliation, mediation and arbitration. Los sistemas alternativos de resolución de conflictos en materia tributaria han sido objeto de un escaso desarrollo por parte de la legislación española. Sin embargo se proclama su capacidad para coadyuvar a paliar las consecuencias de la elevada y persistente conflictividad fiscal, así como su idoneidad para incentivar una mayor participación y responsabilidad de los ciudadanos en este ámbito. La especial relación entre la Administración tributaria y el contribuyente, el debido respeto a los principios de igualdad, legalidad, indisponibilidad del crédito tributario, y capacidad económica, convierten la implantación de los sistemas alternativos de resolución de conflictos en el ámbito tributario en una cuestión compleja. El presente trabajo tiene por objeto analizar la actual situación legislativa de los procedimientos convencionales de prevención y resolución de conflictos tributarios, así como estudiar su viabilidad en nuestro ordenamiento fiscal y formular propuestas para fomentar su desarrollo en materia tributaria, con especial referencia a sistemas alternativos de resolución de conflictos como la conciliación, la mediación y el arbitraje .

Проблемы развития налоговой системы остаются наиболее важными в ситуации активного развития информационных технологий и обострения экономических проблем. В исследовании представлены результаты опроса, посвященного проблемам управления бюджетными ресурсами, налогообложения и налогового контроля. Сформулированы выводы по результатам анализа судебной практики разрешения налоговых споров. Автор комментирует предложения по развитию подходов к налогообложению, обращает внимание на результаты применения отдельных законодательных положений в налоговой сфере, которые могут иметь практическую ценность в перспективе.The problems of the development of the tax system remain the most important in a situation of active development of information technology and aggravation of economic problems. The study presents the results of a survey on the problems of managing budgetary resources, taxation and tax control. Conclusions are formulated based on the analysis of judicial practice of resolving tax disputes. The author comments on proposals for the development of taxation approaches, draws attention to the results of the application of certain legislative provisions in the tax sphere, which may have practical value in the future.

Выявлены определенные группы прав налогоплательщиков, которые они вправе реализовывать при обращении в судебные органы. Сделан акцент на определении понятий налогоплательщик и права налогоплательщиков. Показано, что нормы, закрепленные в Кодексе административного судопроизводства РФ, касающиеся рассмотрения дел с участием налогоплательщиков, более проработаны чем, нормы Административного процессуального кодекса РФ., Identified and disclosed the certain groups of rights of taxpayers, which they have the right to implement when applying to judicial bodies. Focused on the defiition of taxpayer concepts and the rights of taxpayers. It is shown that the norms fied in the Code of Administrative Proceedings of Russia relating to the consideration of cases involving taxpayers are more elaborate than those set forth in the Administrative Procedure Code of Russia.

Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia through administrative law. OECD has suggested taxpayers and revenue body to build positive connection through the changing of confrontation to the collaborative relationship. Mediation is a solution to encourage this positive bond in solving the dispute. It is successfully implemented in Australia. The similar way is strongly recommended for the Indonesian Government to develop a good relationship between taxpayers and revenue body. One of the chances for mediating in an attempt to minimize tax dispute is in the auditing process. This process cannot be easily done because it needs political will and high desired improvement from the Government to make a change. Mediation is an attempt to achieve a win-win solution and is in line with the principles of Pancasila, that is a deliberation for reaching an agreement. If it is done, then mediation will be a courteous way in tax dispute resolution and will be able to improve a good post-dispute relationship in Indonesia.

The Inland Revenue Board of Malaysia (IRBM) established the Dispute Resolution Department in 2013. The objectives of the establishment are to resolve disputes as early as possible and to produce lawful, effective and acceptable outcomes. This study aims to explore public's awareness on the department existence after 8 months of establishment and perceptions on the IRBM dispute resolution. Questionnaires were distributed to 2014 National Tax Conference participants (e.g. tax agents, lawyers, taxpayers) held in Kuala Lumpur. The analysis showed that almost half (48.3%) of the respondents did not know the establishment of the department. The respondents agreed (mean 4.28) that tax disputes should be resolved within the tax office to avoid litigation, save cost and expedite audit settlement and avoid delay in revenue collection. The respondents fairly agreed with tax officers’ competencies in resolving disputes (mean 3.71) and involvement of a mediator in resolving disputes (mean 3.39) due to cost and time consuming. More information on the department should be available in the IRBM website and media. This is the first empirical study on the public's awareness and perceptions on IRBM dispute resolution that provides a platform for further research and suggestions to IRBM for improvements.