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Taxpayers’ rights : Theory, origin and implementation / Bentley Duncan

Tác giả : Bentley Duncan

Nhà xuất bản : Kluwer Law International

Năm xuất bản : c2007

Nơi xuất bản : Alphen aan den Rijn

Mô tả vật lý : xxviii, 460 p. ; 25 cm

ISBN : 9789041126504

Số phân loại : 343.04

Tùng thư : Series on international taxation

Chủ đề : 1. Thủ tục quản lý thuế. 2. Thực hiện nộp thuế thu nhập. 3. Tax administration and procedure. 4. Taxpayer compliance. 5. Quản lý thu thuế. 6. Thuế thu nhập.

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Tóm tắt :

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; 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; the design and implementation of taxpayers’ charters and other guidelines on taxpayers’ rights; specific detail on the rules and procedures in tax administration, relating in any way to taxpayers’ rights, and how they should be applied; and a clear and articulated standard of best practice in tax administration and governance for quality assurance purposes.

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