Tax Ombudsmen. Its Essence and Functions in the Taxation System
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Abstract
The article presents a new tax administration institution – Tax ombudsmen. The project of this institution and related law has been developed by the faculty of the Tax Law Department at the Law university of Lithuania.
A necessity to develop this institution arose from the special situation in the legal regulation of the taxation in a modern society. The basis of this situation is the contradiction between, on the first hand, diversity, complicity and dynamism of tax relations in a present - day society and, on the other hand, necessary stability, preciseness of the tax regulation. This contradiction causes situations, in which a sharp disintegration between intentions of the lawmaker and destructive consequences of its implication in some special situations arises.
The tax ombudsman is an institution destined to focus on complains and disputes which has been arisen on this basis and able to take urgent measure improving a related law and its application.
A necessity to develop this institution arose from the special situation in the legal regulation of the taxation in a modern society. The basis of this situation is the contradiction between, on the first hand, diversity, complicity and dynamism of tax relations in a present - day society and, on the other hand, necessary stability, preciseness of the tax regulation. This contradiction causes situations, in which a sharp disintegration between intentions of the lawmaker and destructive consequences of its implication in some special situations arises.
The tax ombudsman is an institution destined to focus on complains and disputes which has been arisen on this basis and able to take urgent measure improving a related law and its application.
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