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Taxpayers' rights and obligations : a survey of the legal situation in OECD countries.

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8.
Publisher: Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center [distributor], 1990.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
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Additional Physical Format: Online version:
Taxpayers' rights and obligations.
Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center [distributor], 1990
(OCoLC)654951718
Named Person: OECD
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8.
ISBN: 9264133909 9789264133907
OCLC Number: 22195312
Notes: Prepared by Working Party No. 8 of the Committee on Fiscal Affairs.
Description: 105 pages : illustrations ; 27 cm
Contents: Introduction ; General considerations ; BRIEF COMMENTARY ON COUNTRY PRACTICES: Control and enforcement ; Taxpayers' rights ; Appeals ; TABULAR ANALYSIS: General background ; Control and enforcement ; Taxpayers' rights ; Appeals.

Abstract:

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

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