The impact of the legislation used by the taxpayer on the tax dispute settlement
TsevelmaaDambaakhuu1, a,Enh-Otgon Gankhuyag2,b,Missuri Bat3,c

1) Mandakh University, Mongolia
2) Mandakh University, Mongolia
3) National University of Mongolia

Abstract

A company or an Institution needs to acknowledge its country^s tax compliance and make accurate reports about its campaign. Hence, as a consequence of having a lack of knowledge about taxation is creating delusions that cause drawbacks like tax avoidance that will eventually become a dispute between the taxpayers and tax authorities. This study analyzes the provisions of the law used in the tax dispute resolution process of the 2019 Capital and National Tax Dispute Resolution Council and determines the effect of the provisions of the law used on tax penalties. It has inspected the 84 tax dispute settlement case reports in accord with the Mongolian Tax Dispute Settlement Council (MTDSC) and 34 case reports from the National Tax Dispute Settlement Council (NTDSC), which was published in 2019. The team processed the tax legislation into dummy variables and used the SPSS 26 program to conduct regression analysis. What was shown as a result was the number of legal acts used to submit complaints to the Dispute settlement council has a positive effect on the number of acts that are to be used by the Inspector- the length of time to be or has been monitored has no effect on the tax act results, as it shows a negative effect- the number of acts used by the Inspector has positive effects on the chances of changes that can be made on taxation acts has shown on this study. The inspection of 34 cases from NTDSC has resulted in the higher the number of provision clauses used, the more the tax acts decrease (<0.05). The 84 cases from MTDSC in the year 2019 resulted in a settlement about the State tax inspector^s examined amount having cut by 87% from its taxation act amount (29.3billion tugrugs was declined to 4.0 billion tugrugs), while the 34 cases reported from NTDSC resulted to 69.3% of its taxation act amount has got cut from 51.1&#8366- billion declined to 15.7&#8366- billion. This indicates a favorable settlement on the taxpayers^ side. The reason behind this inconceivably reduced am

Keywords: tax dispute settlement, taxation, tax inspector, tax claim

Topic: Taxation (colloquium)