Review article
https://doi.org/10.31141/zrpfs.2025.62.156.203
Comparative Perspectives of the Specific Features of Administrative Contracts in Tax Law
Nataša Žunić Kovačević
orcid.org/0000-0001-6923-5658
; Pravni fakultet Sveučilišta u Rijeci
Abstract
Tax efficiency has several components, of which, in addition to fairness, equality and
proportionality, an important part is tax procedural efficiency, especially that part of the procedure
that regulates collection. Therefore, tax payment is part of the rights and obligations in tax-debt
relationship as a specially qualified tax-law relationship that occurs in the process of taxation.
Administrative contract is an instrument for the realization of rights and obligations in Croatian tax
law, more precisely, in tax-debt relationship. The procedure for concluding an administrative contract
in tax matters is part of the tax-debt relationship. Tax procedural law or a tax-law relationship that
has special characteristics when the existence of material or pecuniary rights and obligations of the
tax authority or taxpayer is determined is a tax-debt relationship in which an administrative contract can appear. An administrative contract is a kind of instrument for the realization of rights and
obligations from the tax-debt relationship aimed at achieving the efficiency of taxation. The institute
of an administrative contract was introduced into the tax system by amendments to the General Tax
Act in 2015, when it was regulated that the administrative contract is explicitly concluded, by the
free will of the participants in the tax-debt relationship. An administrative agreement may not be
concluded to the detriment of third parties, contrary to regulations and public interest, or contrary
to the decision establishing the tax liability, tax act. By concluding an administrative contract or
agreement, taxpayers are given the opportunity to postpone the due tax debt. In other words, it is
an instalment payment of the due tax. Croatian tax law also recognizes other forms of agreement
between tax authorities and taxpayers, which are being considered. The goal is to prevent tax
disputes, too. A comparative law review of selected tax systems indicates the application of the
same instruments in tax procedures, with similar, often identical, practices.
Keywords
administrative contract or agreements in tax law; ADR mechanisms in tax matters; tax collection, tax efficiency
Hrčak ID:
333800
URI
Publication date:
30.6.2025.
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