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Russian law gradually begins to form legal norms in the field of tax mediation. Tax mediation is not recognized at the legislative level. For this reason, the question of the use of mediation for tax disputes deserves close consideration. At the present time in Russia the problems of application of procedures of mediation in tax dispute are frequently discussed. In modern conditions of formation of judicial practice on tax disputes the issue of pre-trial settlement of disputes acquires the increasing relevance. Th...