| Abstract [eng] |
The final master's thesis analyzes the conciliation procedures that can settle a tax dispute peaceful. The first step is to analyze the procedure of a peaceful agreement with the tax administrator. The procedure is described, problems and regulatory gaps are identified. The work further describes judicial mediation and court conciliation procedures, which are set out in the Law on Administrative Proceedings of the Republic of Lithuania, and argues why these procedures can be used to resolve tax disputes. Judicial mediation in Lithuania is compared with that in the Netherlands. Finally, the work analyzes the future perspectives of Lithuania for resolving tax disputes. Mediation is singled out as a future perspective, and a draft law prepared in Lithuania is proposed to legalize mediation in Lithuania. The work also analyzes the practice of foreign countries, which are known as the best applied mediation procedure. The practice of Belgium, Great Britain and the USA is analyzed, the advantages and disadvantages of regulation in these countries are highlighted. |
