THE ROLE OF TAX DISPUTES RESOLUTION COMMITTEE IN SETTLING TAX DISPUTES. IN THE UNITED ARAB EMIRATES
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Abstract
This research stems from a problem represented in the extent of the success of the UAE legislator in organizing the work of tax Disputes Resolution Committees to end the tax dispute between the taxpayer and the tax administration in a way that balances the justice of tax decisions, the preservation of tax funds and the protection of public money. The research concluded with the relative success of the UAE legislator in adopting and organizing the work of the tax disputes resolution committees, while making some recommendations, the most important of which is obligating the tax disputes resolution committees to adhere to the rules of litigation contained in the Civil Procedures Law, in addition to being satisfied with paying the undisputed tax amount, not the assessed tax, as a condition for accepting the objection. Opening the door for space appeal against the decisions of the tax disputes resolution committees without restricting them to the estimated amount of tax.
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