Abstract EN:

As part of the ongoing search for the reinforcement of consent to taxation and, more broadly, to legitimize taxing authority action in general, the public authorities have created and accumulated various processes designed to prevent and resolve the amicable settlement oftax disputes in the domestic order. The aim ofthis is this thesis is the study of the roles of modes of prevention and the non-jurisdictional resolution of tax disputes following the public authorities approach which tend to reinforce the taxpayer's situation in its relationship with the tax administration. lt is specifically designed to demonstrate their contribution in the constant process that wishes to establish a relationship of trust between these actors, while revealing their limitations proved in their implementation and the major issues that will face the taxpayer who resorts to them. The first part will be dedicated to present the development of the modes of prevention and amicable resolution of tax disputes to be an expression of the movement toward improvement of the relationship between the taxpayer and the administration. The second part will deal with the limits of these procedures and the conceivable prospects for their improvement, in particular to counter their drawbacks and thereby protecting the taxpayer.