Tax mediation: foreign practice and evaluation of application in lithuania

Tax Mediation: Foreign Practice and Evaluation of Application in Lithuania. This Master‘s thesis delves into the field of tax mediation. Specifically, this piece of research analyses the underlying characteristics of tax mediation and its application in the national legal system of Lithuania. After evaluating the conditions under which of tax mediation could be applied and the most effective legal systems of its application abroad, the thesis analyzes two specific scenarios under which the disagreements of tax-payers could be resolved using tax mediation. The specific cases are: 1) When tax mediation is applicable before the case is in the court; 2) When tax mediation is applicable since the case is already in the court. Taking into account that the proposal of the law allowing the resolution of tax payers conflict with the help of tax mediation in the pre-court scenario has already been widely considered, this piece of work critically assesses the problems that would come along given the proposed law comes into force. Moreover, the thesis evaluates how the proposed law could potentially collide with the Article 71 in the Law of Tax Administration, which regulates the agreements on tax and its specific amount with tax administrators. Finally, this work is concluded by evaluating the potential application of new legislation on administrative cases, which came into force on January 1st, 2020 and which concerns legal mediation of tax mediation disagreements given the case is already in the court