Appendix VI: References Consulted

Journal Articles

Author TitleSourceYear of Publication
Jinyan LiTaxpayers’ Rights in CanadaRevenue Law Journal1997
Michael ThomasThe Human Rights Act (UK) – Relevance to Tax?Tax Adviser2001
Andrei MarmorOn the Right to Private Property and Entitlement to One’s IncomeCanadian Journal of Law and Jurisprudence2005
Ruud A. SommerhalderTaxpayer Rights in the NetherlandsRevenue Law Journal1997
Rut Camacho PalmaAn Overview of the Protection of Taxpayer Rights in PortugalEuropean Taxation2010
Nilgun SerimTaxpayers’ Rights – The Turkish ModelEuropean Taxation2008
Andrew ReschovskyThe Taxpayer Bill of Rights: A Solution to Wisconsin’s Fiscal Problems or a Prescription for Future Fiscal Crises?Wisconsin Tax Policy Colloquium2004
Fraser DickinsonCFE Forum 2008: The Taxpayer’s Charter – A Model for Europe?TNS Online2008
Daniel DeakNeutrality and Legal Certainty in Tax Law and the Effective Protection of Taxpayers’ RightsActa Juridica Hungarica2008
Jorge Martinez-Vazquez & Robert M. McNabThe Tax Reform Experiment in Transitional CountriesNational Tax JournalAfter 2000
UnknownTaxpayer Bill of RightsThe Tax Advisor1998
UnknownThe Taxpayer AdvocateThe Tax Advisor1997
Simon GoldieTaxpayers’ Charter should be “Highway Code” to safeguard rightsN/A2007

Books

AuthorTitleSourceYear of Publication
Duncan BentleyTaxpayers’ Rights: Theory, Origin and ImplementationN/A2007
Servass van Thiel (Editor)The Confederation Fiscale Europeenne at 50 YearsCFE Publication2009
Wlodzimierz Nykiel and Malgorzata Sek (Editors)Protection of Taxpayer’s Rights. European, International and Domestic Tax Law PerspectivesN/A2010

Organizational Publications

Chartered Institute of TaxationRetrospective TaxationUnknownDraft for Discussion (Not yet published)
OECD Forum on Tax Administration Compliance Sub-GroupTax Administration in OECD Countries: Comparative Information SeriesOECD2004
United NationsVienna Convention on the Law of TreatiesUnited Nations1969
OECD – Committee of Fiscal Affairs Forum on Strategic ManagementPrincipals of Good Tax Administration – Practice NoteOECD1999
OCED – Committee On Fiscal Affairs Forum on Tax AdministrationTaxpayers’ Rights and Obligations – Practice NoteOECD2003

Government Publications

Australian Government – Australia Taxation OfficeTaxpayers’ Charter – What you need to knowGovernment of AustraliaCopyright: 2010
Government of Canada – Canada Revenue AgencyTaxpayer Bill of RightsGovernment of CanadaUnknown
Government of the United Kingdom – HM Revenue & CustomsYour CharterGovernment of the United KingdomUnknown

Other

Oxford International EncyclopaediaReal Property in Common LawOxford International Encyclopaedia of Legal HistoryCopyright 2003
UnknownTaxpayer Rights – The Way Forward (In Malaysia)The New Straits Times2007