Maksuhaldusõigus

Maksuhaldusõigus, often translated as tax administration law, is a branch of administrative law that governs the relationship between taxpayers and tax authorities. It encompasses the legal framework within which taxes are assessed, collected, and managed by the state. This area of law defines the rights and obligations of both the tax authority and the individual or entity liable for taxes.

Key aspects of maksuhaldusõigus include procedures for tax registration, declaration, and payment. It also deals with the powers of tax authorities to conduct audits, investigations, and to impose penalties for non-compliance. Conversely, it outlines the taxpayer's rights, such as the right to information, the right to appeal tax decisions, and the right to privacy regarding financial information.

Furthermore, maksuhaldusõigus addresses issues related to tax disputes, including the mechanisms for resolving disagreements between taxpayers and tax administrations, often through administrative review or judicial proceedings. It also covers the enforcement of tax liabilities, including measures like distraint and other collection methods. The primary aim of maksuhaldusõigus is to ensure fair and efficient tax collection while safeguarding the rights of taxpayers and promoting compliance with tax laws.