Add to ORKGIncreasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer's Charter but experience with this illustrates the limitations of both the Charter, unsupported by legislative mandate, and the traditional legal remedies in the resolution of tax controversies. The evident need for more effective recognition of taxpayers' rights has resulted in the Inspector-General of Taxation currently reviewing the Charter. A source of inspiration could be the tax jurisprudence stemming from the European Convention on Human Rights
As an election looms in Australia, the tax debate continues unabated. Self-interest abounds. When we...
Tax dispute resolution is an integral part of the operation in any modern tax system. The availabili...
This paper presents initial findings on the Taxpayers’ Charter from the ‘Community Hopes, Fears and ...
Increasing conflicts and fears of overreach by tax administrators have seen many countries generate ...
Administrator over-reach and taxpayer rights are discussed. Issues include the taxpayers' charter, I...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
Administrator over-reach and taxpayer rights are discussed. Issues include the taxpayers' charter, I...
[Extract]\ud \ud Introduction\ud \ud •The intersection of tax law and human rights\ud \ud •Administr...
This article considers the implications for tax administration if a Human Rights Act is introduced i...
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. Th...
The Australian tax rulings system has been decades in the making. At each stage during its developme...
A recent ruling by the High Court of Australia has cast considerable uncertainty regarding the tax t...
This paper by Valerie Braithwaite and Monika Reinhart presents initial findings on the Taxpayers\u27...
Twenty years after the introduction of the Australian Taxpayers' Charter this article reviews its pu...
At the end of September 2009, the Report of the National Human Rights Consultation was published. As...
As an election looms in Australia, the tax debate continues unabated. Self-interest abounds. When we...
Tax dispute resolution is an integral part of the operation in any modern tax system. The availabili...
This paper presents initial findings on the Taxpayers’ Charter from the ‘Community Hopes, Fears and ...
Increasing conflicts and fears of overreach by tax administrators have seen many countries generate ...
Administrator over-reach and taxpayer rights are discussed. Issues include the taxpayers' charter, I...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
Administrator over-reach and taxpayer rights are discussed. Issues include the taxpayers' charter, I...
[Extract]\ud \ud Introduction\ud \ud •The intersection of tax law and human rights\ud \ud •Administr...
This article considers the implications for tax administration if a Human Rights Act is introduced i...
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. Th...
The Australian tax rulings system has been decades in the making. At each stage during its developme...
A recent ruling by the High Court of Australia has cast considerable uncertainty regarding the tax t...
This paper by Valerie Braithwaite and Monika Reinhart presents initial findings on the Taxpayers\u27...
Twenty years after the introduction of the Australian Taxpayers' Charter this article reviews its pu...
At the end of September 2009, the Report of the National Human Rights Consultation was published. As...
As an election looms in Australia, the tax debate continues unabated. Self-interest abounds. When we...
Tax dispute resolution is an integral part of the operation in any modern tax system. The availabili...
This paper presents initial findings on the Taxpayers’ Charter from the ‘Community Hopes, Fears and ...