Mediation in tax disputes: international implementation experience

Abstract

The study aims to define and characterize the legal nature of the pre-trial mediation institution as the primary method for resolving tax disputes in foreign countries, as well as to develop recommendations for its potential integration into Ukraine’s legal system. The purpose of this article is to study mediation as an effective tool for resolving tax disputes based on international experience drawing on modern scientific works, current legislation, case law, and materials from periodicals. Methods. The study applies methods of analysis and synthesis, comparison, and generalization. Results. The findings indicate that the mediation institution has evolved over a long period in various countries and has now achieved an optimal structure and procedural framework. This article examines international legal standards and principles for the application of mediation as an effective method for resolving tax disputes. It has been shown that in many countries worldwide, mediation is considered an alternative dispute resolution mechanism, contributing to its growing popularity due to its flexibility, efficiency, and diplomatic nature. Mediation allows the parties to maintain control over the outcome, in contrast to traditional judicial proceedings. By analyzing the experience of mediation in tax disputes in countries such as the United States, Italy, Slovenia, Germany, France, the Netherlands, Austria, Poland, Finland, Belgium, and Norway, it is possible to establish a well-balanced foundation for the development of this institution in Ukraine. The implementation of international best practices allows for the identification of the most effective methodological and practical approaches that can be adapted to the national context. The conclusions of the study confirm the potential positive impact on the development of domestic mediation through a combination of incentives, systematic and informational efforts in the field of mediation services, and the dissemination of successful mediation agreements. Establishing a balanced foundation for the development of mediation based on international experience can serve as a key factor in effective conflict resolution and contribute to societal harmony. Overall, integrating global best practices into mediation will facilitate its expansion and enhance its effectiveness in the future.