Role of accounting (financial) records of the economic actor in the course of pre-judicial settlement of tax disputes

Article is devoted to the most important problem of a legal mechanism of relations of taxpayers and tax authorities within the procedure of pre-judicial settlement of tax disputes. The possibility of the economic actor to submit additional documents during consideration of the claim (petition for appeal) by higher tax authority affects the decision made on it. The special position in evidential base of the economic actor is held by accounting (financial) records which contain the data necessary for rational decision making by higher tax authority, on a tax dispute.