ISSUES OF IMPROVING PRE-TRIAL TAX DISPUTE RESOLUTION MECHANISMS BASED ON INTERNATIONAL EXPERIENCE
DOI:
https://doi.org/10.5281/zenodo.20616754Abstract
This article examines the issues of improving pre-trial tax dispute resolution mechanisms
based on international experience. The study analyzes the theoretical foundations, institutional structures, and
practical approaches used in various countries to resolve tax disputes before judicial proceedings. Particular
attention is given to administrative review procedures, alternative dispute resolution methods, digitalization
of tax administration, and taxpayer rights protection. The research identifies key factors contributing to the
effectiveness of pre-trial dispute resolution systems, including institutional independence, transparency,
accessibility, and procedural efficiency. Based on the analysis of international practices, recommendations
are proposed for enhancing the quality and effectiveness of tax dispute resolution mechanisms. The findings
indicate that the adoption of advanced administrative procedures and digital technologies can strengthen
taxpayer confidence, reduce litigation costs, and improve overall tax administration performance.
Keywords
tax disputes, pre-trial dispute resolution, tax administration, taxpayer rights, alternative dispute resolution, international experience, tax compliance, digitalization.References
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