Okretanje ka predlošku alternativnog rješavanja sporova u poreznom pravu povezano je s novim viđenjem odnosa između poreznih tijela i poreznih obveznika koje počinje krajem 20. stoljeća. U tom je kontekstu, a posebno u posljednje vrijeme, uvođenje alternativnog rješavanja sporova u porezno pravo sve aktualnija tema te sve veći broj zemalja razmatra ili su uvele neke od oblika na tragu tog predloška. Slijedom toga, prvi je dio rada posvećen odabranim usporednim iskustvima s uporabom alternativnog rješavanja sporova u poreznom pravu. U drugom dijelu rada autori analiziraju mogućnost uvođenja alternativnog rješavanja sporova u hrvatsko porezno pravo ponajprije s obzirom na podatke koji signaliziraju određene probleme u odnosu između poreznih tijela i poreznih obveznika.Resorting to alternative dispute resolution in the field of tax law can be linked to a shift in the perception of the relation between the taxpayer and the tax administration, which occurred towards the end of the 20th century. Consequently, and particularly in recent times, alternative dispute resolution in tax law has become a high priority on the tax agenda, with more and more countries introducing some form of alternative dispute resolution in their tax law systems. Accordingly, the first part of the article will be dedicated to the comparative analysis of various models of alternative dispute resolution set up in selected foreign tax law systems. The second part will deal with the possibility of implementing alternative dispute resolution into the Croatian tax law system, bearing in mind certain problems persisting in the relationship between the Croatian taxpayer and the tax administration
