The Role of Tax Mediation in Resolving Tax Disputes

Author:

Year-Number: 2023-2023 Özel Sayı 2
Yayımlanma Tarihi: 2023-12-19 12:02:41.0
Language : English
Konu : Law
Number of pages: 47-54
Mendeley EndNote Alıntı Yap

Abstract

This article delves into the fundamental principles and significance of mediation while examining mediation models from various foreign countries, such as Germany, Austria, and the United States of America. The authors comprehensively outline both the advantages and disadvantages of mediation in a clear and concise manner. A noteworthy emphasis is placed on the pivotal role of tax mediation in enhancing tax legislation. Within this context, the authors provide specific recommendations for modifying tax legislation norms, with the aim of refining tax laws to better serve the needs of taxpayers. According to their insights, these proposals promise to create a more taxpayer-centric and streamlined tax legislation framework.

Keywords

Abstract

This article delves into the fundamental principles and significance of mediation while examining mediation models from various foreign countries, such as Germany, Austria, and the United States of America. The authors comprehensively outline both the advantages and disadvantages of mediation in a clear and concise manner. A noteworthy emphasis is placed on the pivotal role of tax mediation in enhancing tax legislation. Within this context, the authors provide specific recommendations for modifying tax legislation norms, with the aim of refining tax laws to better serve the needs of taxpayers. According to their insights, these proposals promise to create a more taxpayer-centric and streamlined tax legislation framework.

Keywords