Carlos E. Weffe - 2018 General Report on the Protection of Taxpayers' Rights

2018 General Report on the Protection of Taxpayers' Rights

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Observatory on the Protection of Taxpayers' Rights | IBFD, 2019

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries until 31 December 2018. These were with regard to, on one hand, the effective implementation into domestic law of legal procedures, safeguards and guarantees associated with taxpayers’ rights, and on the other hand, an annual comparison by jurisdiction of the level of compliance of the minimum standards and best practices identified by Baker and Pistone in Basel, 2015, in the following areas:

- Identification of taxpayers, issuance of tax returns and communication with taxpayers;
- The issue of tax assessments;
- Confidentiality;
- Normal audits;
- More intensive audits;
- Review and appeal;
- Criminal and administrative sanctions;
- Enforcement of taxes;
- Cross-border procedures;
- Legislation;
- Revenue practice and guidance; and
- The institutional framework for protecting taxpayers’ rights.

This report sets up freely accessible information on the effective protection of taxpayers’ rights as a step to establish a block of technically reliable information that can be used to support a constructive dialogue between taxpayers and tax authorities in such countries, as well as elsewhere in the world. This dialogue should take place in a legal context that includes the protection of rights pertaining to the values that determine good tax governance within a given legal system and should also achieve timely and effective justice in the case that something goes wrong.

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Año: 2019
Editorial: IBFD Observatory on the Protection of Taxpayers' Rights

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2018 General Report on the Protection of Taxpayers' Rights

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