Abstract
This scientific article is devoted to the issues of regulation by the cassation courts and the Supreme Court of the Russian Federation of tax disputes, which are under the jurisdiction of the abovementioned jurisdictions. Regulation of tax disputes is a complex, multilevel process that requires a thorough study of tax, administrative and criminal legislation. The effectiveness of judicial regulation of tax disputes depends on the effectiveness of tax policy, which, in turn, determines the effectiveness of economic policy as a whole. The conducted analysis showed that due to the high results of newly formed cassation courts, their desire to identify errors in the activities of lower courts, investigators, prosecutors, allowed many citizens to achieve justice, change, termination of cases or to achieve acquittal, mitigate punishment, however, the issue of making decisions by the Supreme Court of the Russian Federation in favor of tax authorities has not ceased to be particularly acute.
Published Version
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