The administrative appeal of tax acts: a fundamental right ensuring fair treatment and transparency in the tax system

By, Dr. Irena LAVDARI

Abstract

The right to appeal administrative acts is a fundamental aspect of ensuring justice and accountability in the tax administration. This right is embedded in various constitutional principles and legal frameworks aimed at protecting the rights and freedoms of individuals. Modern tax systems are built on the principles of justice and transparency, providing effective mechanisms for appealing administrative decisions. Procedural justice in the context of administrative appeals is essential for ensuring fairness and transparency in decision-making processes. The principle of equality before the law grants taxpayers the right to be treated equally and to appeal any perceived unfair decision. The appeal process helps protect them from potential inaccuracies, arbitrary actions, or misunderstandings that may arise during tax assessments. The “Law on Tax Procedures in the Republic of Albania” outlines the procedures and mechanisms for appealing tax acts issued by tax authorities. It lays the foundation for a fair and efficient system of resolving tax disputes in Albania. Additionally, the Administrative Procedures Law sets forth the general principles and rules governing administrative procedures, including those related to tax appeals. It ensures that administrative actions, including tax assessments, are conducted transparently, impartially, and timely. The jurisprudence of the European Court of Human Rights and the Constitutional Court of Albania plays a significant role in shaping and ensuring the right to appeal administrative acts, offering legal clarity and protection for individuals involved in the administrative process.