Bentley Taxpayers' Rights

Theory, Origin and Implementation
Erscheinungsjahr 2007
ISBN: 978-90-411-5581-8
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 490 Seiten, Web PDF

** Winner of the European Academic Tax Thesis Award**

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 reasonable taxation process. Author Duncan Bentley’s 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 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. The Model is appropriate for
use as a guide to best practice in tax administration. Professor Bentley’s
book effectively tackles a host of important issues.

-
The theory and framework of taxpayers’ rights to provide support and
reassurance for particular approaches to tax administration design;

-
the updated principles for analysis of any tax system;

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the classification of taxpayers’ rights so that they can understand why much
tax administration and procedure operates in the way it does;

-
the design of legislative mechanisms to assist in the design and drafting of
tax administration;

-
the design and implementation of dispute resolution systems in tax
administration;

-
specific detail on the powers and duties of tax administrators and how they
should be exercised;

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the design and implementation of taxpayers’ charters and other guidelines on
taxpayers’ rights;

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specific detail on the rules and procedures in tax administration, relating in
any way to taxpayers’ rights, and how they should be applied;

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and a clear and articulated standard of best practice in tax administration
and governance for quality assurance purposes.

In sum, this work will address a number of important issues faced by
international tax professionals - including government officials, academics,
and practitioners - in a way that is both instructive and constructive.

Autoren/Hrsg.

Bentley, Duncan

Fachgebiete

• Rechtswissenschaften Steuerrecht