Taxpayer Rights in Some Selected OECD Countries: UK, USA, Australia and Canada
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
In democratic countries, taxpayers will have the taxpayer a number of fundamental rights that regulate the legislations in relation to taxation and that are legally compelled to be passed to abide by the tax acts. As a concept, taxpayer rights are defined as vested interests that enable the voluntary compliance of the taxpayers with the taxes in legal relationships to come out between the government and taxpayers. The emergence of taxpayer rights dates back to Magna Carta in 1215 when the taxation authority of the government was restricted. Taxpayer rights gained prominence especially after the fourth quarter of 20th century. But today, taxpayer rights have emerged as a significant part of the restructuring of tax offices by means of the taxpayer-oriented approach. Besides, quite many countries attach importance to the regulation of taxpayer rights as well as the declaration of these rights. The countries that are in the leading positions in the declaration of taxpayer rights include the OECD countries such as United Kingdom (1986), USA (1988), Australia (1997) and Canada (2007). This paper seeks to make a comparative investigation of the taxpayer rights in OECD countries such as USA, United Kingdom, Australia and Canada.
Authors and Affiliations
Ahmet TEKİN| Yrd. Doç. Dr., Eskişehir Osmangazi Üniversitesi, İktisadi ve İdari Bilimler Fak, Maliye Bölümü, ahmettekin4444@gmail.com, Özlem SÖKMEN GÜRÇAM| Arş. Gör., Iğdır Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İktisat Bölümü, osokmengurcam@gmail.com
Keywords
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