Australian tax controversies and human rights

Dabner, Justin (2016) Australian tax controversies and human rights. Austaxpolicy: Tax and Transfer Policy Blog. pp. 1-4.

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Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer's Charter but experience with this illustrates the limitations of both the Charter, unsupported by legislative mandate, and the traditional legal remedies in the resolution of tax controversies. The evident need for more effective recognition of taxpayers' rights has resulted in the Inspector-General of Taxation currently reviewing the Charter. A source of inspiration could be the tax jurisprudence stemming from the European Convention on Human Rights.

Item ID: 46416
Item Type: Article (Non-Refereed Research)
Keywords: taxpayer rights, taxpayer charter, European convention on human rights
Date Deposited: 19 Jan 2017 01:24
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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