Taxation is an essential aspect of public finance and government, and it is often a painful exercise for both taxpayers and tax authorities. There are many characteristics of litigation, as an alternative dispute resolution (ADR), that make it slow, expensive, and adversarial. This has raised interest in exploring mediation, an ADR process, as potentially a collegial and constructive way to resolve taxation disputes when compared to litigation. This paper will explore the extent to which mediation is available to taxpayers and the possibility for mediation to incentivise a better dispute process, improve taxpayer experience, and relieve the burden on the courts and other quasi-judicial forums. A review of the literature will take into account the institutional and legal backdrop, validating the use and applicability of mediation to tax disputes in various jurisdictions. This will include reference to context that may differ from state to state and specific jurisdictions, such as utilisation of tax ombudsmen and mediation officers within the tax system, and mediation panels. Context for mediation will include mannerisms that promote improvements in the dispute resolution process, taxpayer experience, and relieving the burden on the courts or other quasi-judicial forums. The conversation surrounding mediation will discuss some pertinent aspects of mediation, including confidentiality, neutrality, and no-lose outcomes, which have supported the mediation goals and the task as a goal to improve dispute resolution. The aspect of mediation supporting the ability of a dispute to fulfil the compromise of statutory meaning and enforceability of settlements achieved by mediation is also reflected in discussions about mediation in circumstances surrounding taxation. Doctrinal and some case studies will discuss and compare the effectiveness of operationalising mediation within tax administration to legal compliance and taxpayer revenue concerns, and the comparative effectiveness of mediation.