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How Can Tax Collection Be Structured To Observe And Preserve Taxpayer Rights: A Discussion Of Practices And Possibilities, T. Keith Fogg, Sime Jozipovic
How Can Tax Collection Be Structured To Observe And Preserve Taxpayer Rights: A Discussion Of Practices And Possibilities, T. Keith Fogg, Sime Jozipovic
T. Keith Fogg
In the context of enforced tax collection, this Article will focus on three taxpayer rights the government should preserve in building an effective system: (1) the right to be informed, (2) the right to challenge the underlying liability and the proposed collection action, and (3) the right to a fair and just tax system. In order to provide a broad outlook on these principal taxpayer rights, this Article will discuss the tax collection systems of six countries: the United States, England, Germany, Switzerland, Croatia, and Australia. Within the context of each country’s enforcement mechanism, this Article will highlight how the …