Taxpayers Rights

Author : Duncan Bentley
Publisher : Unknown
Page : 0 pages
File Size : 53,5 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 : Duncan Bentley
Publisher : Unknown
Page : 394 pages
File Size : 42,5 Mb
Release : 1998
Category : Tax administration and procedure
ISBN : 0733100139

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Taxpayers' Rights by Duncan Bentley Pdf

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 : 54,7 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 : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 41,9 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. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 192 pages
File Size : 42,7 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. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 144 pages
File Size : 47,9 Mb
Release : 1984
Category : Actions and defenses
ISBN : PURD:32754076336548

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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 : Juliane Kokott,Pasquale Pistone
Publisher : Bloomsbury Publishing
Page : 645 pages
File Size : 51,6 Mb
Release : 2022-03-24
Category : Law
ISBN : 9781509954018

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Taxpayers in International Law by Juliane Kokott,Pasquale Pistone Pdf

This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 500 pages
File Size : 55,7 Mb
Release : 1987
Category : Administrative remedies
ISBN : MINN:31951P006465932

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Taxpayers' Bill of Rights by United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Pdf

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 352 pages
File Size : 49,8 Mb
Release : 1987
Category : Administrative remedies
ISBN : PURD:32754076279433

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Taxpayer's Bill of Rights by United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Pdf

Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 252 pages
File Size : 45,8 Mb
Release : 1995
Category : Business & Economics
ISBN : UCR:31210013770993

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Exploring the Development of Taxpayer Bill of Rights II Legislation by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight Pdf

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 4 pages
File Size : 42,5 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 : Shirley Tillotson
Publisher : UBC Press
Page : 448 pages
File Size : 54,6 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 : United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 288 pages
File Size : 47,5 Mb
Release : 1992
Category : Business & Economics
ISBN : PSU:000019985596

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Taxpayer Bill of Rights 2 by United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Pdf

Author : Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Publisher : IBFD
Page : 581 pages
File Size : 49,9 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 : Mila Gascó
Publisher : Academic Conferences Limited
Page : 520 pages
File Size : 47,9 Mb
Release : 2012
Category : Electronic
ISBN : 9781908272423

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ECEG2012-Proceedings of the 12th European Conference on e-Government by Mila Gascó Pdf