Observatory on the Protection of Taxpayers’ Rights | IBFD, 2018<\/p>\n
This report summarizes the monitored developments concerning the effective protection of taxpayers\u2019 fundamental rights in 25 countries as of 31 December 2017, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on The Practical Protection of Taxpayers\u2019 Rights in the following situations:<\/p>\n
– Identification of taxpayers, issuance of tax returns and communication with taxpayers;
\n– The issue of tax assessments;
\n– Confidentiality;
\n– Normal audits;
\n– More intensive audits;
\n– Review and appeal;
\n– Criminal and administrative sanctions;
\n– Enforcement of taxes;
\n– Cross-border procedures;
\n– Legislation;
\n– Revenue practice and guidance; and
\n– The institutional framework for protecting taxpayers\u2019 rights.<\/p>\n
This report sets up freely accessible unbiased information on the effective protection of taxpayers\u2019 rights as a step to establish a block of technically reliable information that can be used to support a constructive dialogue between taxpayers and tax authorities in such countries, as well as elsewhere in the world. This dialogue should take place in a legal context that includes the protection of rights pertaining to the values that determine good tax governance within a given legal system, and should also achieve timely and effective justice in the case that something goes wrong.<\/p>\nDownload<\/a>\n