Trends in the development of the institution of a settlement agreement in the settlement of tax disputes

The article explores the legal nature of tax legal relations and the possibility of applying the civil law institution of a settlement agreement to them when resolving a dispute in court. The procedure for concluding a settlement agreement in the settlement of tax and legal disputes is being considered. The provisions of the legislation allowing the largest taxpayers to conclude a settlement agreement with the tax authorities are analyzed. The conclusion is made about the development trend of the institution of a settlement agreement in the settlement of tax disputes. The formation of a uniform judicial arbitration practice on the conclusion of a settlement agreement between a taxpayer and a tax authority makes it possible to continue using this institution for dispute settlement. The key aspects of legislation requiring improvement are analyzed, the author's approach to innovations is described.