Review article
Possible changes in the system of legal protection of taxpayers
Stanka Pejaković
Abstract
The paper analyzes some important issues related to the organizational unit of the Ministry of Finance, which decides on the appeals of taxpayers (function and position in the structure of the Ministry of Finance) and for the organization of administrative judgments. The Standards of Second Instance Administrative Procedures and the Administrative Court Statistics give worrisome results. The total number of cases and the ratio of solving backlogs and received items is an indicative indicator of the necessity of shortening the deadlines for solving. It is also necessary to re-examine the existing organizational and process solutions, and it is interesting to consider whether it is possible and how to reciprocate the models and standards applied in the selected countries (Germany, Slovenia, Macedinoa).
Keywords
taxpayers; legal protection; tax procedure; procedure for administrative lawsuit; administrative court
Hrčak ID:
203385
URI
Publication date:
15.6.2007.
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