TAX MEDIATION AS A TOOL FOR ENHANCING THE EFFICIENCY OF TAX ADMINISTRATION

Abstract

The article examines tax mediation as a contemporary instrument for enhancing the efficiency of tax administration in the context of the evolving relationship between the state and taxpayers. The relevance of the study is determined by the growing need to introduce alternative tax dispute resolution mechanisms aimed at reducing the adversarial nature of tax relations, decreasing administrative and litigation costs, increasing voluntary tax compliance, and strengthening public trust in the tax system. The purpose of the article is to deepen the theoretical foundations of tax mediation, determine its place within the tax administration system, substantiate the areas of its appropriate application, identify its underlying principles and types, and outline the prospects for its development in Ukraine. The methodological framework of the study is based on the methods of scientific generalization, systems analysis, structural-functional analysis, comparative legal analysis, logical analysis, classification, and the monographic method. Based on the synthesis of existing scholarly approaches, the paper proposes an author's definition of the concept of tax mediation, interpreting it not only as a procedure for the alternative resolution of tax disputes but also as a comprehensive instrument of tax administration. The study identifies the distinctive features of tax mediation compared with administrative appeal procedures, judicial proceedings, negotiations, and arbitration; determines its advantages and disadvantages for tax authorities and taxpayers; and substantiates the categories of disputes in which its application is the most appropriate. The principles and types of tax mediation are systematized, while the prospects for its implementation in Ukraine are outlined with due regard to international experience, European integration processes, and the digital transformation of public administration. The scientific novelty of the study lies in expanding the conceptual understanding of tax mediation as an instrument for improving the efficiency of tax administration, refining the classification of its principles and types, and identifying priority directions for its future development in Ukraine. The practical significance of the findings lies in their potential application to the improvement of tax legislation, the development of the regulatory and legal framework governing the institution of tax mediation, as well as their use by public authorities, researchers, and practitioners engaged in the field of tax administration.