Original scientific paper
https://doi.org/10.31141/zrpfs.2016.53.119.279
Administrative court control in taxation matters
Nataša Zunić Kovačević
; Pravni fakultet u Rijeci
Abstract
Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and administrative court control implementation in taxation matters. The experience of the application of administrative control in taxation matters and an analysis of accessible indicators of recent administrative court control in taxation matters has triggered the search for new solutions for more effective protection of taxpayers’ rights and for achieving the tasks of taxation bodies. Occurring changes to taxation systems also affect the Croatian taxation legal framework. Therefore, this paper considers the possible directions of development and the organisation of alternative forms for dispute resolution in the area of taxation. This overview of possible control mechanism directions in taxation law includes an arbitration judicial system for taxation matters. The context for the appearance of alternative forms of dispute resolution in taxation matters poses the question of whether changes to the implementation of control in taxation matters is of an evolutionary nature.
Keywords
administrative court control; taxation matters; administrative dispute; alternative forms of dispute resolution in taxation matters; arbitration judicial system
Hrčak ID:
153412
URI
Publication date:
15.2.2016.
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