PECULIARITIES OF DISCUSSING TAX DISPUTES IN COURT

• Main Author: Marine KORDZADZE
• Format: Article
• Language: English
• Published: Technopress 2021-04-01
• Series: Journal of Public Administration, Finance and Law
• Subjects: tax law; tax dispute; legislative;
• Online Access: http://www.jopafl.com/uploads/issue19/PECULIARITIES_OF_DISCUSSING_TAX_DISPUTES_IN_COURT.pdf

Discussions of tax disputes in courts are characterized by certain peculiarities. These discussions gain special significance because these have implications for the economic stability of the country and the rights of the citizens. After all, unlike the disputes over other laws and regulations introduced by the government that affect an individual only in specific aspects, tax liabilities, being financial in nature, influence all the activities of a person throughout their lives because taxing the income of a person is a substantial and carefully designed mechanism of the state that interferes in a person’s activities. In view of the foregoing, this part of the article deals with the peculiarities of discussing tax disputes in court, its existing practice, the experience of other countries, and on that basis, analyses the existing problems of legislative regulation of tax disputes and ensuring their finalization to draw certain conclusions.