Comparative Analysis of the Model of Resolution of the Tax Dispute in the System of the Ministry of Finance of Georgia

Abstract

Significant issue of administrative law, such as administrative mechanism of consideration of tax dispute, is considered in the present article. The mentioned mechanism in Georgia includes consideration of dispute by LEPL Revenue Service and Dispute Resolution Board of the Ministry of Finance. The essence of consideration of tax dispute in the system of the Ministry of Finance, the peculiarities of the relevant administrative proceedings and foreign practice of tax dispute resolution, on the examples of the United States of America and German Federation, are discussed in the article. Finally, specific method of perfection of the procedure of administrative consideration of tax disputes and prevention of tax disputes is formulated.