Annotation

This article examines the historical background of alternative dispute resolution, the reasons for their popularity, and successful international experience in the use and implementation of alternative dispute resolution in tax disputes, including in the United States, Belgium, and the Netherlands. The author proposes: establishing the taxpayer's right to resort to mediation and (or) negotiations as an optional "pre-administrative" stage of pre-trial tax dispute resolution; establishing criteria for determining whether a tax dispute is mediatable; providing for the right to seek an initial consultation and/or an exploratory session on the mediatability of the dispute; create a registry of tax mediators and establish additional criteria for tax mediators.