Approaches to Avoiding Disputes
- Author: United Nations Department of Economic and Social Affairs
- Main Title: United Nations Handbook on the Avoidance and Resolution of Tax Disputes , pp 25-70
- Publication Date: September 2023
- DOI: https://doi.org/10.18356/9789210001151c004
- Language: English
For a country’s income tax system to operate efficiently and effectively, it is essential that its government and tax administration provide dispute avoidance mechanisms. These mechanisms seek to prevent disputes between the tax administration and taxpayers, which is to the benefit of both parties.
© 2021 United Nations
ISBN (PDF):
9789210001151
Book DOI:
https://doi.org/10.18356/9789210001151
Sustainable Development Goals:
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