Taxpayers' rights and obligations: a survey of the legal situation in OECD countries
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
1990
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Franz. Ausg. u.d.T.: Droits et obligations des contribuables |
| Beschreibung: | 105 S. |
| ISBN: | 9264133909 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV004296201 | ||
| 003 | DE-604 | ||
| 005 | 20110620 | ||
| 007 | t | ||
| 008 | 910313s1990 ||||z00||| eng d | ||
| 020 | |a 9264133909 |9 92-64-13390-9 | ||
| 035 | |a (OCoLC)22195312 | ||
| 035 | |a (DE-599)BVBBV004296201 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 |a DE-473 |a DE-703 |a DE-739 |a DE-355 |a DE-20 |a DE-M124 |a DE-N2 |a DE-706 |a DE-188 | ||
| 050 | 0 | |a HJ4629 | |
| 050 | 0 | |a K4466 | |
| 082 | 0 | |a 343.404 |2 20 | |
| 082 | 0 | |a 344.034 |2 20 | |
| 084 | |a PP 8108 |0 (DE-625)138871:286 |2 rvk | ||
| 084 | |a QL 400 |0 (DE-625)141714: |2 rvk | ||
| 084 | |a QL 550 |0 (DE-625)141736: |2 rvk | ||
| 245 | 1 | 0 | |a Taxpayers' rights and obligations |b a survey of the legal situation in OECD countries |c Organisation for Economic Co-operation and Development |
| 246 | 1 | 3 | |a Droits et obligations des contribuables |
| 264 | 1 | |a Paris |b OECD |c 1990 | |
| 300 | |a 105 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Franz. Ausg. u.d.T.: Droits et obligations des contribuables | ||
| 610 | 2 | 7 | |a OECD |0 (DE-588)5157-3 |2 gnd |9 rswk-swf |
| 650 | 7 | |a Belastingrecht |2 gtt | |
| 650 | 4 | |a Tax administration and procedure | |
| 650 | 4 | |a Taxpayer compliance | |
| 650 | 0 | 7 | |a Mitgliedsstaaten |0 (DE-588)4170174-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechtsvergleich |0 (DE-588)4115712-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerrecht |0 (DE-588)4116614-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Steuerrecht |0 (DE-588)4116614-0 |D s |
| 689 | 0 | 1 | |a OECD |0 (DE-588)5157-3 |D b |
| 689 | 0 | 2 | |a Mitgliedsstaaten |0 (DE-588)4170174-4 |D s |
| 689 | 0 | 3 | |a Rechtsvergleich |0 (DE-588)4115712-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 710 | 2 | |a OECD |e Sonstige |0 (DE-588)5157-3 |4 oth | |
| 775 | 0 | 8 | |i Parallele Sprachausgabe |n französisch |t Droits et obligations descontribuables |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002672139&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-002672139 | ||
Datensatz im Suchindex
| _version_ | 1804118487957766144 |
|---|---|
| adam_text | Parti. INTRODUCTION 7
Part 11. GENERAL CONSIDERATIONS ... 10
Part 111 BRIEF COMMENTARY ON
COUNTRY PRACTICES 15
A. Control and enforcement
1. Obligations on taxpayers and tax
authorities 15
2. The control and search powers of tax
authorities 16
3. Administrative discretion 17
4. Powers to secure tax payments 18
5. Interest and penalties 18
B. Taxpayers rights
1. Information provided to the taxpayer . . 19
2. Obligations on tax authorities 19
3. Time limitations on the tax authorities . . 20
4. An Ombudsman 20
5. Secrecy provisions 20
6. Compensation for overpayment and
offsetting tax liabilities 20
7. Late reclaim of relief 20
8. Legal costs 20
9. Advance ruling 21
10. Tax amnesties 21
C. Appeals
1. Appeals systems 21
2. Technical aspects of appeals procedures 22
Part IV. TABULAR ANALYSIS 25
A. General background
Table 1: Recent General Reviews or Major
Legislative Changes in Powers of Tax
Authorities 26
Table 2: Recent General Reviews of
Taxpayers Rights 28
Table 3: Assessment Systems 29
Table 4: Withholding Tax Systems 30
B. Control and enforcement
Table 5: Taxpayers Obligations 33
Table 6: Third Party Obligations 38
Table 7: Obligations on Revenue Authorities 44
Table 8: Criteria for Carrying out an Audit 47
Table 9(A): Control and Search Powers of
Tax Authorities 49
Table 9(B): Control and Search Powers:
Limitations and Penalties 52
Table 10: Powers to Secure Payment of
Taxes 55
Table 11: Administrative Discretion I .... 57
Table 12: Administrative Discretion II ... 60
Table 13: Interest and Penalties on Tax
Deficiencies 62
Table 14: Penalties on Tax Deficiencies ... 67
C. Taxpayers rights
Table 15: Official Documents outlining
Taxpayers Rights 70
Table 16: Literature provided to the
Taxpayers 71
Table 17: Tax Authorities Obligation to
ensure Taxpayers do not pay more Tax than
they need 72
Table 18: Time Limitation on Tax
Reassessments 74
Table 19: Ombudsman and the Tax
Administration 76
Table 20: Special Safeguards (mainly relating
to secrecy) applying to Computerised Data 78
Table 21: Powers of the Direct Tax
Authorities to pass on Information to other
Government Departments 80
Table 22: Secrecy Requirements 81
Table 23: Compensation for Overpayment of
Tax and Possibility to offset Tax Liabilities
against Government Debts owed to
Taxpayers 83
Table 24: Late claim of Tax Reliefs 85
Table 25: Distribution of Legal Costs .... 87
Table 26: Advance Rulings 89
Table 27: Tax Amnesties 90
D. Appeals
Table 28: General Appeals Procedures ... 92
Table 29: Decisions Subject to Appeal and
Time Limits 93
Table 30: Appeals Procedure 95
Table 31: Obligations on Tax Authorities in
Appeal Cases 98
Table 32: Other Features of Appeal
Procedures 99
Annex. THE QUESTIONNAIRE 101
5
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV004296201 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ4629 |
| callnumber-raw | HJ4629 K4466 |
| callnumber-search | HJ4629 K4466 |
| callnumber-sort | HJ 44629 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | PP 8108 QL 400 QL 550 |
| ctrlnum | (OCoLC)22195312 (DE-599)BVBBV004296201 |
| dewey-full | 343.404 344.034 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law 344 - Labor, social, education & cultural law |
| dewey-raw | 343.404 344.034 |
| dewey-search | 343.404 344.034 |
| dewey-sort | 3343.404 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02138nam a2200529 c 4500</leader><controlfield tag="001">BV004296201</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110620 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">910313s1990 ||||z00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9264133909</subfield><subfield code="9">92-64-13390-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)22195312</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV004296201</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ4629</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">K4466</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.404</subfield><subfield code="2">20</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">344.034</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 8108</subfield><subfield code="0">(DE-625)138871:286</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 400</subfield><subfield code="0">(DE-625)141714:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 550</subfield><subfield code="0">(DE-625)141736:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxpayers' rights and obligations</subfield><subfield code="b">a survey of the legal situation in OECD countries</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Droits et obligations des contribuables</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD</subfield><subfield code="c">1990</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">105 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Franz. Ausg. u.d.T.: Droits et obligations des contribuables</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Belastingrecht</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxpayer compliance</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4170174-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechtsvergleich</subfield><subfield code="0">(DE-588)4115712-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4170174-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Rechtsvergleich</subfield><subfield code="0">(DE-588)4115712-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">OECD</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="4">oth</subfield></datafield><datafield tag="775" ind1="0" ind2="8"><subfield code="i">Parallele Sprachausgabe</subfield><subfield code="n">französisch</subfield><subfield code="t">Droits et obligations descontribuables</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002672139&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-002672139</subfield></datafield></record></collection> |
| id | DE-604.BV004296201 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:11:05Z |
| institution | BVB |
| institution_GND | (DE-588)5157-3 |
| isbn | 9264133909 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002672139 |
| oclc_num | 22195312 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-473 DE-BY-UBG DE-703 DE-739 DE-355 DE-BY-UBR DE-20 DE-M124 DE-N2 DE-706 DE-188 |
| owner_facet | DE-19 DE-BY-UBM DE-473 DE-BY-UBG DE-703 DE-739 DE-355 DE-BY-UBR DE-20 DE-M124 DE-N2 DE-706 DE-188 |
| physical | 105 S. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | OECD |
| record_format | marc |
| spelling | Taxpayers' rights and obligations a survey of the legal situation in OECD countries Organisation for Economic Co-operation and Development Droits et obligations des contribuables Paris OECD 1990 105 S. txt rdacontent n rdamedia nc rdacarrier Franz. Ausg. u.d.T.: Droits et obligations des contribuables OECD (DE-588)5157-3 gnd rswk-swf Belastingrecht gtt Tax administration and procedure Taxpayer compliance Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 s OECD (DE-588)5157-3 b Mitgliedsstaaten (DE-588)4170174-4 s Rechtsvergleich (DE-588)4115712-6 s DE-604 OECD Sonstige (DE-588)5157-3 oth Parallele Sprachausgabe französisch Droits et obligations descontribuables HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002672139&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxpayers' rights and obligations a survey of the legal situation in OECD countries OECD (DE-588)5157-3 gnd Belastingrecht gtt Tax administration and procedure Taxpayer compliance Mitgliedsstaaten (DE-588)4170174-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4170174-4 (DE-588)4115712-6 (DE-588)4116614-0 |
| title | Taxpayers' rights and obligations a survey of the legal situation in OECD countries |
| title_alt | Droits et obligations des contribuables |
| title_auth | Taxpayers' rights and obligations a survey of the legal situation in OECD countries |
| title_exact_search | Taxpayers' rights and obligations a survey of the legal situation in OECD countries |
| title_full | Taxpayers' rights and obligations a survey of the legal situation in OECD countries Organisation for Economic Co-operation and Development |
| title_fullStr | Taxpayers' rights and obligations a survey of the legal situation in OECD countries Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Taxpayers' rights and obligations a survey of the legal situation in OECD countries Organisation for Economic Co-operation and Development |
| title_short | Taxpayers' rights and obligations |
| title_sort | taxpayers rights and obligations a survey of the legal situation in oecd countries |
| title_sub | a survey of the legal situation in OECD countries |
| topic | OECD (DE-588)5157-3 gnd Belastingrecht gtt Tax administration and procedure Taxpayer compliance Mitgliedsstaaten (DE-588)4170174-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | OECD Belastingrecht Tax administration and procedure Taxpayer compliance Mitgliedsstaaten Rechtsvergleich Steuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002672139&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT oecd taxpayersrightsandobligationsasurveyofthelegalsituationinoecdcountries AT oecd droitsetobligationsdescontribuables |