Procedures for Reviewing Tax Disputes of Entrepreneurial Entities and Practical Analysis of Proceedings (Comparative Analysis)

Abstract

This article presents the procedures for reviewing tax (business) disputes in Georgia, the peculiarities of imposing liability in case of violation of entrepreneurial, tax and customs legislation and practical shortcomings. The article provides a practical analysis of tax (business) litigation based on important interpretations of common courts and Constitutional Court decisions. Also, the significant clauses of the Association Agreement between the EU and Georgia are analyzed, which, on the one hand, ensure the regulation of tax relations and the other hand, Georgia's European integration and stable, sustainable economic progress. The paper discusses the regulatory norms of business disputes in the member countries of the World Trade Organization and the existing statistics. The paper discusses the regulatory norms of business disputes and existing statistics of the member countries of the World Trade Organization, as well as analyzes European and American case law and legislative regulations for resolving business disputes.