| Abstract [eng] |
The topic of the Master's thesis is relevant to the participants in the tax dispute process, as well as to other persons and institutions involved in the tax dispute process. The thesis discusses the pre-trial and judicial institutions that deal with tax disputes. The thesis provides a concentrated overview of the concept of tax disputes, an overview of the tax dispute resolution process in pre-trial and judicial institutions, identifies the institutions that deal with tax disputes, reveals the process of the proceedings, the legal regulation, and identifies the main problems that arise in the resolution of a tax dispute in different institutions. The main focus is on the analysis of the legal regulation of the institutions dealing with tax disputes in the pre-litigation procedure. The peculiarities of the legal regulation of the pre-trial and judicial tax dispute resolution process are highlighted and the shortcomings of the process are identified. The study compared the institutions dealing with tax disputes in Lithuania and compared them with institutions dealing with tax disputes abroad. According to the results of the assessment of the institutions, it is evident that the current regulation of the tax dispute process creates preconditions for non-operative handling of tax disputes. In order to promote the efficiency of the process, some changes to the regulation of the tax dispute process should be considered. For the analysis of the institutions dealing with tax disputes, reference was made to the legislation and legal doctrine in Lithuania, legislation adopted by foreign countries, the case law of the Supreme Administrative Court of Lithuania and the case law of the European Court of Justice. |
