Abstract:

Tax disputes are highly professional. In theory, administrative reconsideration before litigation can resolve disputes in an efficient, comprehensive manner, guarantee timely collections, and increase judicial economy. However, this may violate the proportionality principle and excessively damage the rights of taxpayers. Due to its lack of independence and impartiality, reconsideration is an unconvincing distraction and merely increases the cost of protecting one’s rights. There is no real need to reduce the burden of court tax litigation. Mandatory administrative reconsideration is not conducive to optimizing the business environment and has become increasingly incompatible with the needs of the new era. Major changes to the current system have not been successful. A free choice between tax dispute resolution methods should be established to achieve a balance between the efficiency of national tax collection and management and the protection of taxpayers’ rights.

Key words: tax disputes, administrative reconsideration before litigation, a free choice mechanism for tax dispute resolution