The main trend of recent years is the complication of tax administration. In order to improve it states develop forms of work with taxpayers, including alternative tax dispute resolution. The author analyses alternative tax dispute resolution that have already developed in Russia and compares them with similar procedures in the United States, the Netherlands and Germany. To the alternative methods that are applied in Russia the author refers tax monitoring and agreement on the settlement of a tax dispute. Tax monitoring is not seen as a form of tax control, but as a mean of resolving and preventing the occurrence of a tax dispute. The conclusion of an agreement between a tax authority and a taxpayer on the settlement of a dispute in court is possible by reaching a compromise on the qualification of relations, on actual circumstances, on the interpretation of the tax rate. The article contains examples of programs that exist in the US and Germany in the sphere of tax dispute resolution. Also issues related to the implementation of the mediation procedure existing in the United States, the Netherlands and Germany and the possibility of their application in Russia are considered. The author emphasizes the impossibility of applying the procedure of mediation in tax disputes in Russia at the moment due to the lack of legislative regulation.