Selected Topics (Chapter 4)

The purpose of this chapter is to look at selected aspects of Taxpayer Rights and Taxpayer Responsibilities in the context of the Model Taxpayer Charter. It is intended to provide a theoretical background to the matters addressed in the Model Taxpayer Charter and elaborated on in Charter Explanation.

Part A: Taxpayer Rights, Taxpayer Responsibilities, and Taxpayer Charters

4.1 Why Should Taxpayer Rights be Recognized

4.2 Nature of Taxpayer Rights

4.3 Nature of Taxpayer Responsibilities

4.4 Nature of Taxpayer Charters

4.5 Past Studies of Taxpayer Charters

4.6 Why a Taxpayer Charter Must be More than a Statement of Principles

4.7 Legally Binding or Practice Statement

4.8 Should the Taxpayer Charter Apply to All Taxes?

4.9 How Specific Should a Taxpayer Charter Be?

4.10 Is a Model Charter Useful as a Starting Point?