Taxpayers' rights and obligations
Subtitle: a survey of the legal situation in OECD countries.
Contributors: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8.
Publisher: Organisation for Economic Co-operation and Development; OECD Publications and Information Center [distributor]
Published: 1990
Place of publication: Paris; Washington, D.C
Language: eng
Number of pages: 105
Subjects: Tax administration and procedure.; Taxpayer compliance.
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.
Notes: Prepared by Working Party No. 8 of the Committee on Fiscal Affairs.