Proposal for Specialized Tax Courts in Azerbaijan
A proposal has been made to establish specialized tax courts in Azerbaijan to address the challenges of handling tax disputes effectively. This suggestion highlights that the current tax system in Azerbaijan, outlined in the Tax Code, is complex and filled with numerous guiding norms. This complexity often makes it difficult for individuals involved in tax relations to interpret and apply the law correctly. Furthermore, due to the multifaceted nature of tax relations, it is impossible to regulate all transactions comprehensively, leading to frequent disputes.
Challenges in the Current System and the Need for Specialized Tax Courts
Currently, tax disputes in Azerbaijan are handled by administrative courts. However, these courts are not staffed by judges with specialized knowledge in tax law, which leads to practical difficulties. The heavy workload of judges, who also handle other types of disputes such as property, pensions, and customs, further complicates matters. This situation prevents judges from focusing on tax-related issues, thus hindering the efficiency and accuracy of the legal process.
It is argued that creating separate tax courts would improve the resolution of tax disputes and allow for more specialized and effective decision-making. Specialized courts are already in operation in various countries, and their establishment in Azerbaijan could benefit both businesses and tax authorities by streamlining the process and improving the handling of complex tax-related cases.
The proposal to establish specialized tax courts in Azerbaijan is based on the complexity of the Tax Code, the challenges in managing tax disputes, the limitations of the current administrative court system, and successful international practices of specialized tax courts.
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https://www.e-huquq.az/az/news/mehkeme/98668.html
