Review article

Alternative Dispute Resolution in Tax Law: Utopia or Solution?

Tereza Rogić Lugarić ; Faculty of Law, University of Zagreb, Zagreb, Croatia
Nevia Čičin-Šain ; Faculty of Law, University of Zagreb, Zagreb, Croatia

Abstract

Resorting to alternative dispute resolution in the field of tax law can be linked to a shift in the perception of the relation between the taxpayer and the tax administration, which occurred towards the end of the 20th century. Consequently, and particularly in recent times, alternative dispute resolution in tax law has become a high priority on the tax agenda, with more and more countries introducing some form of alternative dispute resolution in their tax law systems. Accordingly, the first part of the article will be dedicated to the comparative analysis of various models of alternative dispute resolution set up in selected foreign tax law systems. The second part will deal with the possibility of implementing alternative dispute resolution into the Croatian tax law system, bearing in mind certain problems persisting in the relationship between the Croatian taxpayer and the tax administration.

Keywords

tax law; alternative dispute resolution; tax compliance; mediation

Hrčak ID:

124804

URI

https://hrcak.srce.hr/124804

Publication date:

1.7.2014.

Article data in other languages: croatian

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