Taxpayers' Rights and Obligations
Taxpayers' Rights and Obligations

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

Published: 1990

Total Pages: 120

ISBN-13:

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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.

Your Rights and Obligations Under the Tax Law
Your Rights and Obligations Under the Tax Law

Author:

Publisher:

Published: 2007

Total Pages: 8

ISBN-13:

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"This publication provides a summary of the pertinent information contained in the nontechnical statements of taxpayers' rights made available to taxpayers at various stages of the tax administration process"--Page [1].

Taxpayers' Rights and Obligations : a Survey of the Legal Situation in OECD Countries
Taxpayers' Rights and Obligations : a Survey of the Legal Situation in OECD Countries

Author:

Publisher:

Published: 1990

Total Pages: 105

ISBN-13:

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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 for the first time a comparison of country practices in 1989 and identify major reforms introduced in recent years.

Towards Greater Fairness in Taxation. A Model Taxpayer Charter
Towards Greater Fairness in Taxation. A Model Taxpayer Charter

Author:

Publisher:

Published: 2016

Total Pages: 264

ISBN-13: 9789087223540

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In this report, 'Towards Greater Fairness in Taxation: A Model Taxpayer Charter', the Asia-Oceania Tax Consultants? Association (AOTCA), the Confédération Fiscale Européenne (CFE) and the Society of Trust and Estate Practitioners (STEP) have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 41 countries, collectively representing over 80 per cent of world GDP. 0The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers? obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.