Taxpayers' rights: theory, origin and implementation
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Alphen aan den Rijn [u.a.]
Kluwer Law International
2007
|
| Series: | Series on international taxation
31 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXVIII, 460 S. |
| ISBN: | 9789041126504 |
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| adam_text | TAXPAYERS RIGHTS THEORY, ORIGIN AND IMPLEMENTATION DUNCAN BENTLEY
KLUWER LAW INTERNATIONAL TABLE OF CONTENTS PREFACE XVII TABLE OF CASES
XIX TABLE OF STATUTES, TREATIES & REVENUE RULINGS XXIII TABLE OF
ABBREVIATIONS XXVII CHAPTER 1 INTRODUCTION 1 1. BACKGROUND 1 2. PURPOSE
6 3. OUTLINE 7 4. LIMITS AND ASSUMPTIONS 9 CHAPTER 2 THE RATIONALE FOR A
MODEL 11 1. INTRODUCTION 11 2. TAXATION AND RIGHTS 12 3. TAXATION, THE
STATE AND THE DIFFICULTY OF RELATIVISM 17 TABLE OF CONTENTS 4. A
PRACTICAL SOLUTION AND A MODEL OF TAXPAYERS RIGHTS 20 5. THE PROBLEM OF
DIVERSE TAX SYSTEMS 23 6. DISADVANTAGES AND ADVANTAGES OF A TWO-TIER
MODEL 28 7. IS A MODEL OF RIGHTS REALISTIC? 34 7.1 CHANGES IN APPROACH
TO THE LIMITS 35 7.2 NATIONAL LIMITS 37 7.3 INTERNATIONAL LIMITS 40 7.4
CONCLUSION 44 8. SHOULD THE MODEL INCLUDE TAXPAYERS OBLIGATIONS? 44 9.
WHAT SHOULD BE THE BASIS FOR RIGHTS CHOSEN? 48 10. WHAT IS THE INCENTIVE
FOR STATES TO ADOPT TAXPAYERS RIGHTS? 49 11. CONCLUSION 56 CHAPTER 3
PRINCIPLES AND INTERPRETATION 59 1. INTRODUCTION 59 2. BASIC PRINCIPLES
60 2.1 DERIVING A COMMON MEANING 64 2.1.1 EQUITY AND FAIRNESS 65 2.1.2
CERTAINTY AND SIMPLICITY 67 2.1.3 EFFICIENCY 71 2.1.4 NEUTRALITY 73
2.1.5 EFFECTIVENESS 74 2.2 MAINTAINING THE BALANCE 75 3. INTERPRETATION
OF THE CONTENT 75 3.1 INTRODUCTION 75 3.2 TRENDS LEADING TO BLURRED
DEFINITIONS 76 3:3 BARRIERS TO INTERPRETATION 78 3.3.1 MECHANISM FOR
ENFORCEMENT 79 3.3.2 NATURE AND TYPE OF LEGAL SYSTEM 80 3.3.3 LANGUAGE
81 3.3.4 LAW 82 3.3.5 POLITICS 82 3.3.6 TECHNOLOGY 83 3.4 INTERPRETATION
OF RIGHTS IN THE MODEL 83 3.5 CONVERGENCE 89 4. CONCLUSION 90 TABLE OF
CONTENTS CHAPTER 4 THE CONTEXT AND CLASSIFICATION OF TAXPAYER S RIGHTS
93 1. INTRODUCTION 93 2. THE CONTEXT FOR A MODEL: EXPANDING GOVERNMENT
94 3. THE CONTEXT FOR A MODEL: INCREASING PROTECTION 103 4. AN OVERVIEW
OF TYPES OF RIGHTS 107 4.1 A CLASSIFICATION 110 4.2 APPLICATION 112 5.
CLASSIFYING TAXPAYERS RIGHTS 112 5.1 ENFORCEABLE TAXPAYERS RIGHTS:
PRIMARY LEGAL RIGHTS 113 5.1.1 CONSTITUTIONAL PROTECTION 113 5.1.2
SUPRANATIONAL PROTECTION 117 5.1.3 LEGISLATIVE PROTECTION 122 5.2
ENFORCEABLE TAXPAYERS RIGHTS: SECONDARY LEGAL RIGHTS 123 5.3
ENFORCEABLE TAXPAYERS RIGHTS: PRIMARY ADMINISTRATIVE RIGHTS 129 5.4
PRINCIPLES OF GOOD PRACTICE: SECONDARY ADMINISTRATIVE RIGHTS 131 5.5
PRINCIPLES OF GOOD PRACTICE: ADMINISTRATIVE GOALS 133 6. CONCLUSION
CHAPTER 5 ENFORCEMENT OF RIGHTS 1. INTRODUCTION 2. LEGISLATIVE
ENFORCEMENT 2.1 LEVEL OF ENFORCEMENT 2.1.1 CONSTITUTIONAL PROVISIONS
2.1.2 ENTRENCHMENT 2.1.3 PROTECTION THROUGH INTERPRETATION 2.1.4
PRE-LEGISLATIVE SCRUTINY 2.1.4.1 THE NEED FOR PRE-LEGISLATIVE SCRUTINY:
AN AUSTRALIAN CASE STUDY 2.1.4.2 RECOMMENDATIONS 2.1.5 ORDINARY
LEGISLATION 2.2 CONCLUSION 3. ADMINISTRATIVE MECHANISMS AND ENFORCEMENT
3.1 INTRODUCTION 136 139 139 140 140 141 144 146 154 155 157 163 165 166
166 TABLE OF CONTENTS 3.2 DEFINITIONS 173 3.2.1 NEGOTIATION 173 3.2.2
CONCILIATION 175 3.2.3 ARBITRATION 177 3.3 APPLICATION: DEVELOPING THE
AUSTRALIAN TAXPAYERS CHARTER TO ENHANCE DISPUTE RESOLUTION AND
VOLUNTARY COMPLIANCE 178 3.3.1 THE SOCIAL CONFLICT MODEL 179 3.3.2
CONFLICT ESCALATION BEFORE THE CHARTER 180 3.3.3 SETTLEMENT AND THE
PROBLEM OF ESCALATION 181 3.3.4 THE EFFECT OF CONFLICT ESCALATION ON
TAXPAYERS 183 3.3.5 ACHIEVING TAXPAYER COMPLIANCE: REDUCING CONFLICT
ESCALATION 185 3.4 THE CHARTER FRAMEWORK 186 3.4.1 A PROBLEM-SOLVING
APPROACH TO CONTAIN ESCALATION 188 3.4.2 DESIGN OF THE CHARTER DISPUTE
RESOLUTION SYSTEM 192 3.5 THE CHARTER MODEL 194 3.6 ANALYSIS 198 3.6.1
PREVENT UNNECESSARY CONFLICT THROUGH NOTIFICATION, CONSULTATION AND
FEEDBACK 199 3.6.2 CREATE WAYS OF RECONCILING THE INTERESTS OF THOSE IN
DISPUTE 201 3.6.3 BUILD IN LOOP-BACKS TO NEGOTIATION 203 3.6.4 PROVIDE
LOW-COST ALTERNATIVES WHERE NEGOTIATION FAILS 204 3.6.5 CREATE
SEQUENTIAL PROCEDURES MOVING FROM LOW-COST TO HIGH-COST 205 3.6.6
PROVIDE THE NECESSARY MOTIVATION, SKILLS AND RESOURCES TO ALLOW THE
SYSTEM TO WORK 205 3.6.7 ADDITIONAL PRINCIPLES 207 3.7 CONCLUSION 210 4.
CONCLUSION 212 CHAPTER 6 ANALYSIS OF PRIMARY LEGAL RIGHTS 213 1.
INTRODUCTION 213 2. PRIMARY LEGAL RIGHTS 216 2.1 TAX MUST BE IMPOSED BY
LAW 230 2.2 PUBLICATION OF RULES 239 XII 3. 2.3 NON-RETROACTIVE RULES
2.4 CERTAINTY 2.5 UNDERSTANDABLE RULES 2.6 CONTRADICTORY RULES 2.7 RULES
THAT CANNOT BE OBEYED 2.8 THE RIGHT TO PAY NO MORE THAN THE 2.9 THE
RIGHT NOT BE TO TAXED TWICE 2.10. NON-DISCRIMINATION 2.11.
PROPORTIONALITY CONCLUSION TABLE OF CONTENTS 232 238 239 242 242 CORRECT
AMOUNT OF TAX 243 244 244 247 249 CHAPTER 7 TAX ADMINISTRATION AND
ADMINISTRATIVE CHARTERS 251 1. INTRODUCTION 251 2. GENERAL POWERS OF
ADMINISTRATION 254 2.1 AUTONOMY OF THE REVENUE AUTHORITY 254 2.2
OVERSIGHT AND ACCOUNTABILITY OF THE REVENUE AUTHORITY 263 2.3 PRINCIPLES
OF GOOD GOVERNANCE 269 2.4 PRINCIPLES OF GOOD PRACTICE 278 2.4.1 OECD
GAP001 279 2.4.2 OECD GAP002 AND TAXPAYERS CHARTERS 282 2.4.3
IDENTIFYING PRINCIPLES OF GOOD PRACTICE 284 3. CONCLUSION 287 CHAPTER 8
ANALYSIS OF SECONDARY LEGAL AND ADMINISTRATIVE RIGHTS 291 1.
INTRODUCTION 291 2. ADMINISTRATIVE PRINCIPLES 292 2.1 THE EXERCISE OF
DISCRETION 292 2.1.1 THE NATURE OF DISCRETION 292 2.1.2 A FRAMEWORK FOR
THE EXERCISE OF DISCRETION 295 2.1.3 CRITERIA GOVERNING THE EXERCISE OF
DISCRETION 297 2.2 THE PRINCIPLES OF REASONABLE TIME AND REASONABLE
NOTICE 306 2.3 THE PRINCIPLE OF FAIRNESS IN ADMINISTRATIVE ACTION 307
2.4 THE PRINCIPLES OF PUBLICATION, DISSEMINATION AND EDUCATION 309 XIII
TABLE OF CONTENTS 2.5 THE PRINCIPLES OF ASSISTANCE AND PROVIDING FOR
SPECIAL NEEDS 310 2.6 THE PRINCIPLES OF ACTING ETHICALLY AND
PROFESSIONALLY 312 3. INFORMATION GATHERING, AUDIT AND INVESTIGATION 313
3.1 GENERAL INFORMATION GATHERING 318 3.1.1 SECRECY OR CONFIDENTIALITY
PROVISIONS 319 3.1.2 GATHERING INFORMATION FROM TAXPAYERS 322 3.1.3
GATHERING INFORMATION FROM THIRD PARTIES 323 3.1.4 EXCHANGE OF
INFORMATION WITH OTHER REVENUE AUTHORITIES 325 3.1.4.1 AUTHORIZATION 327
3.1.4.2 SCOPE 327 3.1.4.3 GUIDELINES AND PROCEDURES 328 3.1.4.4
EQUIVALENT PROTECTION TO THE HOME STATE 328 3.1.4.5 CONFIDENTIALITY OF
INFORMATION 330 3.2 AUDIT AND INVESTIGATION 331 3.2.1 THE AUDIT MODEL
331 3.2.2 THE AUDIT PROCESS 335 3.2.3 SEARCH AND SEIZURE 339 3.2.4
REPRESENTATION AND PRIVILEGE 342 3.2.5 PRIVILEGE AGAINST
SELF-INCRIMINATION 345 4. ASSESSMENT 347 4.1 ADVANCE RULINGS 348 4.2
ASSESSMENT TO TAX 351 5. SANCTIONS AND ENFORCED COLLECTION 354 5.1
SANCTIONS 354 5.2 ENFORCED COLLECTION 359 6. OBJECTION AND APPEAL 363
6.1 APPEAL AND NATURAL JUSTICE 363 7. CONCLUSION 371 CHAPTER 9 A MODEL
OF TAXPAYERS RIGHTS 373 1. INTRODUCTION 373 2. MODEL OF TAXPAYERS
RIGHTS 375 2.1 CHAPTER 1: SCOPE AND DEFINITIONS 375 2.1.1 ARTICLE 1 375
2.1.2 ARTICLE 2 375 2.2 2.3 2.4 2.5 2.6 2.7 2 Q .0 TABLE CHAPTER 2:
PARLIAMENTARY PROTECTION AND JUDICIAL INTERPRETATION 2.2.1 ARTICLE 3
2.2.2 ARTICLE 4 CHAPTER 3: PRIMARY LEGAL RIGHTS 2.3.1 ARTICLE 5 2.3.2
ARTICLED 2.3.3 ARTICLE 7 2.3.4 ARTICLE 8 2.3.5 ARTICLE 9 2.3.6
RECOMMENDED RIGHTS 2.3.7 ARTICLE 10 2.3.8 ARTICLE 11 CHAPTER 4: GENERAL
POWERS OF ADMINISTRATION 2.4.1 ARTICLE 12 2.4.2 ARTICLE 13 2.4.3 ARTICLE
14 2.4.4 RECOMMENDED RIGHTS CHAPTER 5: INFORMATION GATHERING 2.5.1
ARTICLE 15 2.5.2 ARTICLE 16 2.5.3 RECOMMENDED RIGHTS CHAPTER 6: AUDIT
AND INVESTIGATION 2.6.1 ARTICLE 17 2.6.2 ARTICLE 18 2.6.2.1 AUDIT
2.6.2.2 SEARCH AND SEIZURE 2.6.2.3 REPRESENTATION AND PRIVILEGE 2.6.3
RECOMMENDED RIGHTS CHAPTER 7: ASSESSMENT 2.7.1 ARTICLE 19 2.7.2 ARTICLE
20 2.7.3 RECOMMENDED RIGHTS CHAPTER 8: SANCTIONS AND ENFORCED COLLECTION
2.8.1 ARTICLE 21 2.8.2 ARTICLE 22 2.8.3 RECOMMENDED RIGHTS OF CONTENTS
375 375 376 376 376 377 377 378 378 379 379 379 380 380 380 382 383 383
383 384 386 386 386 386 386 386 389 390 390 390 391 392 392 392 392 393
TABLE OF CONTENTS 2.9 CHAPTER 9: OBJECTION AND APPEAL 394 2.9.1 ARTICLE
23 394 2.9.2 ARTICLE 24 394 2.9.3 RECOMMENDED RIGHTS 395 2.10. CHAPTER
10: A STATEMENT OF GOALS 395 2.10.1 ARTICLE 25 395 2.11. APPENDIX 395
2.11.1 PRINCIPLES OF GOOD PRACTICE AND AN EXAMPLE ADMINISTRATIVE CHARTER
395 CHAPTER 10 CONCLUSION 403 1. DRAWING THE THREADS 403 2. IMPLICATIONS
407 3. CONCLUSION 407 BIBLIOGRAPHY 411 INDEX 441
|
| adam_txt |
TAXPAYERS' RIGHTS THEORY, ORIGIN AND IMPLEMENTATION DUNCAN BENTLEY
KLUWER LAW INTERNATIONAL TABLE OF CONTENTS PREFACE XVII TABLE OF CASES
XIX TABLE OF STATUTES, TREATIES & REVENUE RULINGS XXIII TABLE OF
ABBREVIATIONS XXVII CHAPTER 1 INTRODUCTION 1 1. BACKGROUND 1 2. PURPOSE
6 3. OUTLINE 7 4. LIMITS AND ASSUMPTIONS 9 CHAPTER 2 THE RATIONALE FOR A
MODEL 11 1. INTRODUCTION 11 2. TAXATION AND RIGHTS 12 3. TAXATION, THE
STATE AND THE DIFFICULTY OF RELATIVISM 17 TABLE OF CONTENTS 4. A
PRACTICAL SOLUTION AND A MODEL OF TAXPAYERS' RIGHTS 20 5. THE PROBLEM OF
DIVERSE TAX SYSTEMS 23 6. DISADVANTAGES AND ADVANTAGES OF A TWO-TIER
MODEL 28 7. IS A MODEL OF RIGHTS REALISTIC? 34 7.1 CHANGES IN APPROACH
TO THE LIMITS 35 7.2 NATIONAL LIMITS 37 7.3 INTERNATIONAL LIMITS 40 7.4
CONCLUSION 44 8. SHOULD THE MODEL INCLUDE TAXPAYERS' OBLIGATIONS? 44 9.
WHAT SHOULD BE THE BASIS FOR RIGHTS CHOSEN? 48 10. WHAT IS THE INCENTIVE
FOR STATES TO ADOPT TAXPAYERS' RIGHTS? 49 11. CONCLUSION 56 CHAPTER 3
PRINCIPLES AND INTERPRETATION 59 1. INTRODUCTION 59 2. BASIC PRINCIPLES
60 2.1 DERIVING A COMMON MEANING 64 2.1.1 EQUITY AND FAIRNESS 65 2.1.2
CERTAINTY AND SIMPLICITY 67 2.1.3 EFFICIENCY 71 2.1.4 NEUTRALITY 73
2.1.5 EFFECTIVENESS 74 2.2 MAINTAINING THE BALANCE 75 3. INTERPRETATION
OF THE CONTENT 75 3.1 INTRODUCTION 75 3.2 TRENDS LEADING TO BLURRED
DEFINITIONS 76 3:3 BARRIERS TO INTERPRETATION 78 3.3.1 MECHANISM FOR
ENFORCEMENT 79 3.3.2 NATURE AND TYPE OF LEGAL SYSTEM 80 3.3.3 LANGUAGE
81 3.3.4 LAW 82 3.3.5 POLITICS 82 3.3.6 TECHNOLOGY 83 3.4 INTERPRETATION
OF RIGHTS IN THE MODEL 83 3.5 CONVERGENCE 89 4. CONCLUSION 90 TABLE OF
CONTENTS CHAPTER 4 THE CONTEXT AND CLASSIFICATION OF TAXPAYER'S RIGHTS
93 1. INTRODUCTION 93 2. THE CONTEXT FOR A MODEL: EXPANDING GOVERNMENT
94 3. THE CONTEXT FOR A MODEL: INCREASING PROTECTION 103 4. AN OVERVIEW
OF TYPES OF RIGHTS 107 4.1 A CLASSIFICATION 110 4.2 APPLICATION 112 5.
CLASSIFYING TAXPAYERS'RIGHTS 112 5.1 ENFORCEABLE TAXPAYERS' RIGHTS:
PRIMARY LEGAL RIGHTS 113 5.1.1 CONSTITUTIONAL PROTECTION 113 5.1.2
SUPRANATIONAL PROTECTION 117 5.1.3 LEGISLATIVE PROTECTION 122 5.2
ENFORCEABLE TAXPAYERS' RIGHTS: SECONDARY LEGAL RIGHTS 123 5.3
ENFORCEABLE TAXPAYERS' RIGHTS: PRIMARY ADMINISTRATIVE RIGHTS 129 5.4
PRINCIPLES OF GOOD PRACTICE: SECONDARY ADMINISTRATIVE RIGHTS 131 5.5
PRINCIPLES OF GOOD PRACTICE: ADMINISTRATIVE GOALS 133 6. CONCLUSION
CHAPTER 5 ENFORCEMENT OF RIGHTS 1. INTRODUCTION 2. LEGISLATIVE
ENFORCEMENT 2.1 LEVEL OF ENFORCEMENT 2.1.1 CONSTITUTIONAL PROVISIONS
2.1.2 ENTRENCHMENT 2.1.3 PROTECTION THROUGH INTERPRETATION 2.1.4
PRE-LEGISLATIVE SCRUTINY 2.1.4.1 THE NEED FOR PRE-LEGISLATIVE SCRUTINY:
AN AUSTRALIAN CASE STUDY 2.1.4.2 RECOMMENDATIONS 2.1.5 ORDINARY
LEGISLATION 2.2 CONCLUSION 3. ADMINISTRATIVE MECHANISMS AND ENFORCEMENT
3.1 INTRODUCTION 136 139 139 140 140 141 144 146 154 155 157 163 165 166
166 TABLE OF CONTENTS 3.2 DEFINITIONS 173 3.2.1 NEGOTIATION 173 3.2.2
CONCILIATION 175 3.2.3 ARBITRATION 177 3.3 APPLICATION: DEVELOPING THE
AUSTRALIAN TAXPAYERS' CHARTER TO ENHANCE DISPUTE RESOLUTION AND
VOLUNTARY COMPLIANCE 178 3.3.1 THE SOCIAL CONFLICT MODEL 179 3.3.2
CONFLICT ESCALATION BEFORE THE CHARTER 180 3.3.3 SETTLEMENT AND THE
PROBLEM OF ESCALATION 181 3.3.4 THE EFFECT OF CONFLICT ESCALATION ON
TAXPAYERS 183 3.3.5 ACHIEVING TAXPAYER COMPLIANCE: REDUCING CONFLICT
ESCALATION 185 3.4 THE CHARTER FRAMEWORK 186 3.4.1 A PROBLEM-SOLVING
APPROACH TO CONTAIN ESCALATION 188 3.4.2 DESIGN OF THE CHARTER DISPUTE
RESOLUTION SYSTEM 192 3.5 THE CHARTER MODEL 194 3.6 ANALYSIS 198 3.6.1
PREVENT UNNECESSARY CONFLICT THROUGH NOTIFICATION, CONSULTATION AND
FEEDBACK 199 3.6.2 CREATE WAYS OF RECONCILING THE INTERESTS OF THOSE IN
DISPUTE 201 3.6.3 BUILD IN 'LOOP-BACKS' TO NEGOTIATION 203 3.6.4 PROVIDE
LOW-COST ALTERNATIVES WHERE NEGOTIATION FAILS 204 3.6.5 CREATE
SEQUENTIAL PROCEDURES MOVING FROM LOW-COST TO HIGH-COST 205 3.6.6
PROVIDE THE NECESSARY MOTIVATION, SKILLS AND RESOURCES TO ALLOW THE
SYSTEM TO WORK 205 3.6.7 ADDITIONAL PRINCIPLES 207 3.7 CONCLUSION 210 4.
CONCLUSION 212 CHAPTER 6 ANALYSIS OF PRIMARY LEGAL RIGHTS 213 1.
INTRODUCTION 213 2. PRIMARY LEGAL RIGHTS 216 2.1 TAX MUST BE IMPOSED BY
LAW 230 2.2 PUBLICATION OF RULES 239 XII 3. 2.3 NON-RETROACTIVE RULES
2.4 CERTAINTY 2.5 UNDERSTANDABLE RULES 2.6 CONTRADICTORY RULES 2.7 RULES
THAT CANNOT BE OBEYED 2.8 THE RIGHT TO PAY NO MORE THAN THE 2.9 THE
RIGHT NOT BE TO TAXED TWICE 2.10. NON-DISCRIMINATION 2.11.
PROPORTIONALITY CONCLUSION TABLE OF CONTENTS 232 238 239 242 242 CORRECT
AMOUNT OF TAX 243 244 244 247 249 CHAPTER 7 TAX ADMINISTRATION AND
ADMINISTRATIVE CHARTERS 251 1. INTRODUCTION 251 2. GENERAL POWERS OF
ADMINISTRATION 254 2.1 AUTONOMY OF THE REVENUE AUTHORITY 254 2.2
OVERSIGHT AND ACCOUNTABILITY OF THE REVENUE AUTHORITY 263 2.3 PRINCIPLES
OF GOOD GOVERNANCE 269 2.4 PRINCIPLES OF GOOD PRACTICE 278 2.4.1 OECD
GAP001 279 2.4.2 OECD GAP002 AND TAXPAYERS CHARTERS 282 2.4.3
IDENTIFYING PRINCIPLES OF GOOD PRACTICE 284 3. CONCLUSION 287 CHAPTER 8
ANALYSIS OF SECONDARY LEGAL AND ADMINISTRATIVE RIGHTS 291 1.
INTRODUCTION 291 2. ADMINISTRATIVE PRINCIPLES 292 2.1 THE EXERCISE OF
DISCRETION 292 2.1.1 THE NATURE OF DISCRETION 292 2.1.2 A FRAMEWORK FOR
THE EXERCISE OF DISCRETION 295 2.1.3 CRITERIA GOVERNING THE EXERCISE OF
DISCRETION 297 2.2 THE PRINCIPLES OF REASONABLE TIME AND REASONABLE
NOTICE 306 2.3 THE PRINCIPLE OF FAIRNESS IN ADMINISTRATIVE ACTION 307
2.4 THE PRINCIPLES OF PUBLICATION, DISSEMINATION AND EDUCATION 309 XIII
TABLE OF CONTENTS 2.5 THE PRINCIPLES OF ASSISTANCE AND PROVIDING FOR
SPECIAL NEEDS 310 2.6 THE PRINCIPLES OF ACTING ETHICALLY AND
PROFESSIONALLY 312 3. INFORMATION GATHERING, AUDIT AND INVESTIGATION 313
3.1 GENERAL INFORMATION GATHERING 318 3.1.1 SECRECY OR CONFIDENTIALITY
PROVISIONS 319 3.1.2 GATHERING INFORMATION FROM TAXPAYERS 322 3.1.3
GATHERING INFORMATION FROM THIRD PARTIES 323 3.1.4 EXCHANGE OF
INFORMATION WITH OTHER REVENUE AUTHORITIES 325 3.1.4.1 AUTHORIZATION 327
3.1.4.2 SCOPE 327 3.1.4.3 GUIDELINES AND PROCEDURES 328 3.1.4.4
EQUIVALENT PROTECTION TO THE HOME STATE 328 3.1.4.5 CONFIDENTIALITY OF
INFORMATION 330 3.2 AUDIT AND INVESTIGATION 331 3.2.1 THE AUDIT MODEL
331 3.2.2 THE AUDIT PROCESS 335 3.2.3 SEARCH AND SEIZURE 339 3.2.4
REPRESENTATION AND PRIVILEGE 342 3.2.5 PRIVILEGE AGAINST
SELF-INCRIMINATION 345 4. ASSESSMENT 347 4.1 ADVANCE RULINGS 348 4.2
ASSESSMENT TO TAX 351 5. SANCTIONS AND ENFORCED COLLECTION 354 5.1
SANCTIONS 354 5.2 ENFORCED COLLECTION 359 6. OBJECTION AND APPEAL 363
6.1 APPEAL AND NATURAL JUSTICE 363 7. CONCLUSION 371 CHAPTER 9 A MODEL
OF TAXPAYERS' RIGHTS 373 1. INTRODUCTION 373 2. MODEL OF TAXPAYERS'
RIGHTS 375 2.1 CHAPTER 1: SCOPE AND DEFINITIONS 375 2.1.1 ARTICLE 1 375
2.1.2 ARTICLE 2 375 2.2 2.3 2.4 2.5 2.6 2.7 2 Q .0 TABLE CHAPTER 2:
PARLIAMENTARY PROTECTION AND JUDICIAL INTERPRETATION 2.2.1 ARTICLE 3
2.2.2 ARTICLE 4 CHAPTER 3: PRIMARY LEGAL RIGHTS 2.3.1 ARTICLE 5 2.3.2
ARTICLED 2.3.3 ARTICLE 7 2.3.4 ARTICLE 8 2.3.5 ARTICLE 9 2.3.6
RECOMMENDED RIGHTS 2.3.7 ARTICLE 10 2.3.8 ARTICLE 11 CHAPTER 4: GENERAL
POWERS OF ADMINISTRATION 2.4.1 ARTICLE 12 2.4.2 ARTICLE 13 2.4.3 ARTICLE
14 2.4.4 RECOMMENDED RIGHTS CHAPTER 5: INFORMATION GATHERING 2.5.1
ARTICLE 15 2.5.2 ARTICLE 16 2.5.3 RECOMMENDED RIGHTS CHAPTER 6: AUDIT
AND INVESTIGATION 2.6.1 ARTICLE 17 2.6.2 ARTICLE 18 2.6.2.1 AUDIT
2.6.2.2 SEARCH AND SEIZURE 2.6.2.3 REPRESENTATION AND PRIVILEGE 2.6.3
RECOMMENDED RIGHTS CHAPTER 7: ASSESSMENT 2.7.1 ARTICLE 19 2.7.2 ARTICLE
20 2.7.3 RECOMMENDED RIGHTS CHAPTER 8: SANCTIONS AND ENFORCED COLLECTION
2.8.1 ARTICLE 21 2.8.2 ARTICLE 22 2.8.3 RECOMMENDED RIGHTS OF CONTENTS
375 375 376 376 376 377 377 378 378 379 379 379 380 380 380 382 383 383
383 384 386 386 386 386 386 386 389 390 390 390 391 392 392 392 392 393
TABLE OF CONTENTS 2.9 CHAPTER 9: OBJECTION AND APPEAL 394 2.9.1 ARTICLE
23 394 2.9.2 ARTICLE 24 394 2.9.3 RECOMMENDED RIGHTS 395 2.10. CHAPTER
10: A STATEMENT OF GOALS 395 2.10.1 ARTICLE 25 395 2.11. APPENDIX 395
2.11.1 PRINCIPLES OF GOOD PRACTICE AND AN EXAMPLE ADMINISTRATIVE CHARTER
395 CHAPTER 10 CONCLUSION 403 1. DRAWING THE THREADS 403 2. IMPLICATIONS
407 3. CONCLUSION 407 BIBLIOGRAPHY 411 INDEX 441 |
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| id | DE-604.BV022506272 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T17:57:38Z |
| indexdate | 2024-07-09T20:59:05Z |
| institution | BVB |
| isbn | 9789041126504 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015713257 |
| oclc_num | 155834397 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-N2 |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-N2 |
| physical | XXVIII, 460 S. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Kluwer Law International |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Bentley, Duncan Verfasser aut Taxpayers' rights theory, origin and implementation Duncan Bentley Alphen aan den Rijn [u.a.] Kluwer Law International 2007 XXVIII, 460 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 31 Belastingrecht gtt Tax administration and procedure Taxpayer compliance Series on international taxation 31 (DE-604)BV000014030 31 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015713257&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bentley, Duncan Taxpayers' rights theory, origin and implementation Series on international taxation Belastingrecht gtt Tax administration and procedure Taxpayer compliance |
| title | Taxpayers' rights theory, origin and implementation |
| title_auth | Taxpayers' rights theory, origin and implementation |
| title_exact_search | Taxpayers' rights theory, origin and implementation |
| title_exact_search_txtP | Taxpayers' rights theory, origin and implementation |
| title_full | Taxpayers' rights theory, origin and implementation Duncan Bentley |
| title_fullStr | Taxpayers' rights theory, origin and implementation Duncan Bentley |
| title_full_unstemmed | Taxpayers' rights theory, origin and implementation Duncan Bentley |
| title_short | Taxpayers' rights |
| title_sort | taxpayers rights theory origin and implementation |
| title_sub | theory, origin and implementation |
| topic | Belastingrecht gtt Tax administration and procedure Taxpayer compliance |
| topic_facet | Belastingrecht Tax administration and procedure Taxpayer compliance |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015713257&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT bentleyduncan taxpayersrightstheoryoriginandimplementation |