Понятие существенности нарушения процедурно-процессуальных норм при применении налогового законодательства в сфере осуществления налогового мониторинга

Abstract

Problems of protecting the rights of taxpayers in the framework of tax monitoring This article discusses the problems associated with the guarantees of the rights of taxpayers in tax monitoring. The author research the most important problems of applying procedural rules governing the implementation of tax monitoring. As the main problem, the author highlights the lack of an independent intermediary in the mutual agreement procedure in tax monitoring. The author analyzes the issues of commonality of the basic principles of the mutual agreement procedure provided for by the provisions on tax monitoring and the procedure of mediation as a universal means of out-of-court dispute resolution.