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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

Puni tekst: hrvatski, pdf (598 KB) str. 347-375 preuzimanja: 534* citiraj
APA 6th Edition
Rogić Lugarić, T. i Čičin-Šain, N. (2014). Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?. Zbornik Pravnog fakulteta u Zagrebu, 64 (3), 347-375. Preuzeto s https://hrcak.srce.hr/124804
MLA 8th Edition
Rogić Lugarić, Tereza i Nevia Čičin-Šain. "Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?." Zbornik Pravnog fakulteta u Zagrebu, vol. 64, br. 3, 2014, str. 347-375. https://hrcak.srce.hr/124804. Citirano 01.11.2020.
Chicago 17th Edition
Rogić Lugarić, Tereza i Nevia Čičin-Šain. "Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?." Zbornik Pravnog fakulteta u Zagrebu 64, br. 3 (2014): 347-375. https://hrcak.srce.hr/124804
Harvard
Rogić Lugarić, T., i Čičin-Šain, N. (2014). 'Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?', Zbornik Pravnog fakulteta u Zagrebu, 64(3), str. 347-375. Preuzeto s: https://hrcak.srce.hr/124804 (Datum pristupa: 01.11.2020.)
Vancouver
Rogić Lugarić T, Čičin-Šain N. Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?. Zbornik Pravnog fakulteta u Zagrebu [Internet]. 2014 [pristupljeno 01.11.2020.];64(3):347-375. Dostupno na: https://hrcak.srce.hr/124804
IEEE
T. Rogić Lugarić i N. Čičin-Šain, "Alternativno rješavanje sporova u poreznom pravu: utopija ili rješenje?", Zbornik Pravnog fakulteta u Zagrebu, vol.64, br. 3, str. 347-375, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/124804. [Citirano: 01.11.2020.]

Sažetak
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.

Ključne riječi
tax law; alternative dispute resolution; tax compliance; mediation

Hrčak ID: 124804

URI
https://hrcak.srce.hr/124804

[hrvatski]

Posjeta: 972 *