Taxpayer Rights Issues

Author : Duncan Bentley
Publisher : Unknown
Page : 0 pages
File Size : 46,5 Mb
Release : 2007
Category : Tax administration and procedure
ISBN : 9041126503

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Taxpayers' Rights by Duncan Bentley Pdf

This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. A classification of taxpayers' rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion's share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers' rights.

Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Page : 120 pages
File Size : 41,8 Mb
Release : 1990
Category : Law
ISBN : STANFORD:36105038675760

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Taxpayers' Rights and Obligations by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 Pdf

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

Author : Włodzimierz Nykiel,Małgorzata Se̜k
Publisher : Unknown
Page : 411 pages
File Size : 40,5 Mb
Release : 2009-01
Category : Law
ISBN : 8376018639

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Protection of Taxpayer's Rights by Włodzimierz Nykiel,Małgorzata Se̜k Pdf

Author : Beric J. Croome
Publisher : Juta and Company Ltd
Page : 368 pages
File Size : 43,6 Mb
Release : 2010
Category : Business & Economics
ISBN : 0702182028

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Taxpayers' Rights in South Africa by Beric J. Croome Pdf

"This book deals with the interplay between South African constitutional and tax law. It evaluates how South African Revenue Services powers function in relation to taxpayers’ constitutional rights and thoroughly and systematically unpacks the rights to property, equality, privacy, access to information, just administrative action and access to courts. Based on personal experience and award-winning research, this work provides guidance on issues that perplex taxpayers, SARS officials and tax practitioners every day." --Beric Croome

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 4 pages
File Size : 43,7 Mb
Release : 1978
Category : Tax collection
ISBN : UFL:31262085466703

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The Collection Process (income Tax Accounts) by United States. Internal Revenue Service Pdf

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 148 pages
File Size : 44,5 Mb
Release : 1984
Category : Actions and defenses
ISBN : STANFORD:36105045292013

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Taxpayer Rights Issues by United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service Pdf

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 51,7 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785

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Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by OECD Pdf

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 46,5 Mb
Release : 1985
Category : Tax administration and procedure
ISBN : UIUC:30112105127317

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Statement of Procedural Rules by United States. Internal Revenue Service Pdf

Author : Shirley Tillotson
Publisher : UBC Press
Page : 448 pages
File Size : 55,8 Mb
Release : 2017-11-15
Category : History
ISBN : 9780774836753

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Give and Take by Shirley Tillotson Pdf

A book about tax history that’s a real page-turner? Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero who deplored the burden of big government. Most surprising, twentieth-century taxes have made us richer, in political engagement and more. Taxes make the power of the state obvious, and Canadians often resisted that power. But this is not simply a tale of tax rebels. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.

Author : Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Publisher : IBFD
Page : 581 pages
File Size : 47,8 Mb
Release : 2011
Category : Human rights
ISBN : 9789087221119

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Human Rights and Taxation in Europe and the World by Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone Pdf

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Author : Ken Devos
Publisher : Springer Science & Business Media
Page : 356 pages
File Size : 44,5 Mb
Release : 2013-09-30
Category : Law
ISBN : 9789400774766

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Factors Influencing Individual Taxpayer Compliance Behaviour by Ken Devos Pdf

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 192 pages
File Size : 47,5 Mb
Release : 1999
Category : Business & Economics
ISBN : PSU:000043023059

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Taxpayer Rights by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight Pdf

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 8 pages
File Size : 51,8 Mb
Release : 1980
Category : Income tax
ISBN : UFL:31262085185030

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Examination of Returns, Appeal Rights, and Claims for Refund by United States. Internal Revenue Service Pdf

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 49,7 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893

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Ethics and Taxation by Robert F. van Brederode Pdf

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 20 pages
File Size : 47,6 Mb
Release : 2019-03-19
Category : Business & Economics
ISBN : 9781498303514

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Designing Interest and Tax Penalty Regimes by Mr.Christophe J Waerzeggers,Mr.Cory Hillier Pdf

Designing Interest and Tax Penalty Regimes