Taxpayers' Rights

Taxpayers' Rights PDF Author: Duncan Bentley
Publisher:
ISBN: 9789041126504
Category : Tax administration and procedure
Languages : en
Pages : 0

Get Book Here

Book Description
This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. A classification of taxpayers' rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion's share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers' rights.

Taxpayers' Rights

Taxpayers' Rights PDF Author: Duncan Bentley
Publisher:
ISBN: 9789041126504
Category : Tax administration and procedure
Languages : en
Pages : 0

Get Book Here

Book Description
This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. A classification of taxpayers' rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion's share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers' rights.

The Collection Process (income Tax Accounts)

The Collection Process (income Tax Accounts) PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4

Get Book Here

Book Description


Taxpayers' Rights and Obligations

Taxpayers' Rights and Obligations PDF Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
ISBN:
Category : Law
Languages : en
Pages : 120

Get Book Here

Book Description
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.

Examination of Returns, Appeal Rights, and Claims for Refund

Examination of Returns, Appeal Rights, and Claims for Refund PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16

Get Book Here

Book Description


Statement of Procedural Rules

Statement of Procedural Rules PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12

Get Book Here

Book Description


Technical and Miscellaneous Revenue Act of 1988

Technical and Miscellaneous Revenue Act of 1988 PDF Author: United States. Congress
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 0

Get Book Here

Book Description


Collection Appeal Rights

Collection Appeal Rights PDF Author:
Publisher:
ISBN:
Category : Appellate procedure
Languages : en
Pages : 8

Get Book Here

Book Description


Lost Rights

Lost Rights PDF Author: David Howard
Publisher: HarperCollins
ISBN: 054748710X
Category : History
Languages : en
Pages : 357

Get Book Here

Book Description
Near the close of the Civil War, as General Sherman blazed his path to the sea, an unknown infantryman rifled through the North Carolina state house.The soldier was hunting for simple Confederate mementos—maps, flags, official correspondence—but he wound up discovering something far more valuable. He headed home to Ohio with one of the touchstones of our republic: one of the fourteen original copies of the Bill of Rights. Lost Rights follows that document’s singular passage over the course of 138 years, beginning with the Indiana businessman who purchased the looted parchment for five dollars, then wending its way through the exclusive and shadowy world of high-end antiquities—a world populated by obsessive archivists, oddball collectors, forgers, and thieves— and ending dramatically with the FBI sting that brought the parchment back into the hands of the government. For fans of The Billionaire’s Vinegar and The Lost Painting, Lost Rights is “a tour de force of antiquarian sleuthing” (Hampton Sides).

What the IRS Doesn't Want You to Know

What the IRS Doesn't Want You to Know PDF Author: Martin S. Kaplan
Publisher: John Wiley & Sons
ISBN: 0471483664
Category : Business & Economics
Languages : en
Pages : 434

Get Book Here

Book Description
With tax laws constantly changing and existing regulations hidden in volumes of tax code, nothing related to taxes is easy to figure out. Businesses and individuals in every income bracket need expert advice that cuts through the IRS bureaucracy and shows them how to work within the system. In What the IRS Doesn't Want You to Know: A CPA Reveals the Tricks of the Trade, tax expert Martin S. Kaplan reveals critical strategies that the best CPAs use for their clients to file shrewd, legal, money-saving returns. Filled with in-depth insights and practical advice, this book will help you answer such questions as: * How can you approach the "new" IRS to maximize your tax return success? * What are the latest IRS weapons? * What are the biggest taxpayer misconceptions? * What are the most commonly overlooked credits and deductions? * How will new tax legislation affect you? * How can outdated IRS technology benefit you? * What forms should you never fill out? From deciphering the Jobs and Growth Tax Relief Reconciliation Act of 2003 to understanding the personality of the IRS, What the IRS Doesn't Want You to Know will help you shape your tax strategies and stay on top of your current financial situation.

Coordinated Examination Program (CEP).

Coordinated Examination Program (CEP). PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 2

Get Book Here

Book Description