The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
The President of the United States of America has a veto, power which
means that he can veto a bill passed by the Congress, preventing it from
becoming law unless each house then re-passes the bill by a two-thirds majority.
The veto power vested i
n the President by Article I, Section 7 of the
Constitution has proved to be an effective tool for the Chief Executive in his
dealings with Congress.
The most important of all the checks and balances of the United States of
America Constitution is, of course, the presidential veto.
