Author : Duncan Bentley
Release : 2007
Genre : Tax administration and procedure
Kind :
Book Rating : 504/5 ( reviews)

GET EBOOK

Taxpayers' Rights - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxpayers' Rights write by Duncan Bentley. This book was released on 2007. Taxpayers' Rights available in PDF, EPUB and Kindle. 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.