Prospects and problems of the development of mediation in the tax law of the Russian Federation

In the article, the author studies the issues related to the need to introduce the mediation institution into the tax legislation and related problems. The purpose of the work is to consider the need for legislative consolidation of this institution in the field of tax legal relations. The relevance of the work lies in the active development of this institution in many legal systems and the growing interest in it in the Russian Federation.