Aspects of tax disputes settlement

The tax disputes, considered in the course of administrative proceedings, can be resolved by special jurisdictional authorities, as well as at the pre-jurisdictional stage, when the tax dispute case hasn’t been transferred to the competent authorities for resolution. The author believes that the appropriate system of accounting and tax payment, the tax planning can guarantee the positive result of the tax audit of businesses and entrepreneurs lead by the tax authorities, and makes it possible to settle a tax lawsuit amicably.