Tax compromise in the legislation of Ukraine and Russia: concept and legal regulation

The article investigates the problems associated with such a phenomenon of social life as compromise. Examples of compromise in politics, history and law are considered. Particular attention is given to the application of tax compromise in the tax law of Ukraine and Russia. The authors make an attempt to compare the tax compromise concept enshrined in the Ukrainian law and the tax amnesty in the Russian law, since there is no tax compromise institution in Russia. The article discusses some cases of application of agreements (trade-offs) in the commercial procedural law and tax legislation of the Russian Federation.