Mediation as an Alternative Means for Resolving Tax Disputes

Given the problems facing the judicial system, there has been an urgent need to find ways and means to achieve justice and enable parties to obtain their claimed rights as quickly as possible, with the least cost and effort. Therefore, among the most important advantages that give great importance to alternative means are confidentiality, flexibility, tax disputes. This is due to the privacy and subjectivity of tax disputes, which require rapid resolution, stability of legal positions, and increased tax revenues. This positive impact on public spending is evident.

Despite the lack of any legal regulation regarding mediation in Libya, it is considered one of the most important alternative means to be utilized for dispute resolution in general, and tax disputes in particular. It should be included in tax legislation as a means of resolving tax disputes. Therefore, this study consists of two sections. The first addresses the definition of mediation, its types, and distinguishes it from other similar meanings, such as conciliation and arbitration. The second addresses the suitability of mediation for resolving tax disputes and its applications in various countries.