Author:
Publisher:
ISBN: 9789087223540
Category :
Languages : en
Pages : 264
Book Description
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.
Towards Greater Fairness in Taxation. A Model Taxpayer Charter
Author:
Publisher:
ISBN: 9789087223540
Category :
Languages : en
Pages : 264
Book Description
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.
Publisher:
ISBN: 9789087223540
Category :
Languages : en
Pages : 264
Book Description
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.
Towards a Greater Fairness in Taxation
Author: Michael Cadesky
Publisher:
ISBN: 9780955026263
Category : Equality
Languages : en
Pages : 218
Book Description
Publisher:
ISBN: 9780955026263
Category : Equality
Languages : en
Pages : 218
Book Description
A Model Taxpayer Charter
Author: Michael Cadesky
Publisher:
ISBN: 9780955026263
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9780955026263
Category :
Languages : en
Pages : 0
Book Description
The Taxpayers' Charter
Author: Simon Robert James
Publisher:
ISBN: 9780642768629
Category : Tax administration and procedure
Languages : en
Pages : 21
Book Description
Publisher:
ISBN: 9780642768629
Category : Tax administration and procedure
Languages : en
Pages : 21
Book Description
Taxpayer's Charter
Author: Kenya Revenue Authority
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
Book Description
Taxpayer Charter
Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
Taxpayer Rights and the Role of a Taxpayers' Charter
Author: I. Young
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
This article examines the history of taxpayers' charters at both the national and supranational level and looks at how they help protect the rights of taxpayers, with a particular focus on the U.K.
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
This article examines the history of taxpayers' charters at both the national and supranational level and looks at how they help protect the rights of taxpayers, with a particular focus on the U.K.
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
ISBN:
Category : Law
Languages : en
Pages : 120
Book Description
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.
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
ISBN:
Category : Law
Languages : en
Pages : 120
Book Description
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.
EU Tax Law and Policy in the 21st Century
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440
Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440
Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
The Collection Process (income Tax Accounts)
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4
Book Description
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4
Book Description