The Tax Ombudsman Institution as a Means of Pre-Trial Settlement of Tax Disputes

The article analyzes the issue of the formation of the institute of tax ombudsmen in Russian tax law and Russian tax legislation in connection with the existing trends in the specialization of business ombudsmen and the goals of reducing the burden on the judicial system of the Russian Federation. An overview of the application of this institute in international practice and the UN recommendations on its introduction in countries where it has not been formed are given. The author set a goal to analyze the necessity and possibility of forming the institute of tax ombudsmen in the Russian Federation. The author makes a conclusion about the possibility of forming the above-mentioned institution and proposes amendments to the tax legislation.