Taxpayers Rights: Theory, Origin and Implementation Duncan Bentley

ISBN: 9789041126504

Published: October 1st 2007

Hardcover

390 pages


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Taxpayers Rights: Theory, Origin and Implementation  by  Duncan Bentley

Taxpayers Rights: Theory, Origin and Implementation by Duncan Bentley
October 1st 2007 | Hardcover | PDF, EPUB, FB2, DjVu, AUDIO, mp3, ZIP | 390 pages | ISBN: 9789041126504 | 5.46 Mb

No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights. These rights are essential in establishing an effective and reasonableMoreNo government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights.

These rights are essential in establishing an effective and reasonable taxation process.Author Duncan Bentleys work 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. It is noted that the content of any Model will be determined in part by the approach taken to its 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 lions 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.



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