Mediation in the resolution of tax disputes : advantages, application experience, prospects for implementation in Ukraine

The aim of this article is to analyze the utilization of alternative approaches for resolving tax disputes across various countries worldwide in order to evaluate the feasibility of introducing such approaches in Ukraine. It provides an overview of mediation, which is considered one of the most efficient methods for alternative dispute resolution. The article also presents a classification of mediation mechanisms employed in different countries. Furthermore, it examines the trends in the feasibility of introducing tax mediation in Ukraine. Lastly, the article suggests a roadmap for implementing judicial mediation as the most comprehensible and effective method for resolving tax disputes.