The relationship between tax authorities and taxpayers has always been perceived as rigid and vertical defined in the sense of the superior position of tax authorities on taxpayers. In the last decades this comprehension is changing through the appeal for the application of the collaborative relationship between tax authorities and taxpayers. This means also the introduction of new mechanisms suitable for establish such cooperation between tax authorities and taxpayers which will be also the subject of the analysis of this work. It is about mechanisms to prevent tax disputes. A tax dispute according to Law Insider typically refers to disputes between the taxpayer and the tax administration “regarding tax calculation, payment or recovery, underpayment or overpayment of tax as well as regarding penalties for non-compliance with or violation of tax obligations”. Alternative dispute resolution (ADR) methods are immanent for the civil law concept which includes the will and the disposition of the parties as well as the seeking for extrajudicial resolution of disputes. These methods of dispute resolution are in part suitable for the usage in the field of tax law with the goal of achieving the following principles: efficiency, cost-effectiveness and velocity of resolving disputed issues. The doctoral dissertation examines the advantages and disadvantages of the normative regulation of alternative resolution of tax disputes, specially from the aspect of constitutionality, legality and burden of proof. In the research will be analysed the possible obstacles for the introduction of alternative methods dispute resolution in tax law and in the Croatian tax system. The research also explores the comparative approach of the regulation of alternative tax dispute resolution in other states, the systematization of the models suitable for the regulation within the framework of tax law and the impact of the principles on the conduct and work of tax authorities given by the Court of Justice of the European Union (CJEU) regarding the reception and implementation of legal rules which could regulate the alternative tax dispute resolution.