Aggrieved Taxpayers versus Tax Authorities

Naoki Matsuda

ISBN: 9789403522081

Published: May 2024

Format: Hardback

Language: English

Publisher: Kluwer Law International

Description

Aggrieved Taxpayers Versus Tax Authorities is an exceptionally handy, informative and insightful book that assesses the status of tax disputes of some representative countries and their historical and recent moves to attain a workable balance between the challenge of enhancing taxpayers' access to justice and that of realizing speedier resolution of tax disputes. The countries highlighted are Japan, the United States (U.S.), the United Kingdom, Australia, and New Zealand, with the European Union represented by Ireland and the Netherlands, from all of which the author makes comparisons of their rules and practices affecting the status of tax disputes and their resolution.

Key Features

• Discerns the key common factors that increase or decrease the number of tax disputes in a country
• Covers tax structure, tax audit, compliance level, and modes of tax dispute settlement
• Examines the power and performance of reviewing bodies and complementary administrative and legal measures for taxpayers
• Analyzes the requirement for and effect of filing tax objections and litigations
• Outlines concrete reform options to strike a workable balance between taxpayer access to justice and speedy resolution

Coverage

In its extraction and analysis of highly disputed themes (e.g., in the case of the U.S., penalties, collection due process, innocent spouse relief, gross income, trade or business expenses), its identification of key factors that affect the number of tax disputes, and its cross-country comparison of how those factors work in tax law and procedures governing tax objections and litigations, this book delves deep into why some types of tax provisions are disputed more frequently than others. Country chapters cover Japan, the United States, the United Kingdom, the Commonwealth countries of Australia and New Zealand, and the EU member states of Ireland and the Netherlands, followed by an international comparison and options for reform.

About the Author

Naoki Matsuda is the author of this comparative study on tax dispute resolution, drawing on a detailed cross-country analysis of the tax systems of Japan, the United States, the United Kingdom, Australia, New Zealand, Ireland, and the Netherlands.

Table of Contents

List of Abbreviations
Prologue
Executive Summary

CHAPTER 1. Status in Japan
CHAPTER 2. Status in the United States
CHAPTER 3. Status in the United Kingdom
CHAPTER 4. Status of Commonwealth Countries (Australia and NZ)
CHAPTER 5. Status of EU Member States (Ireland and Netherlands)
CHAPTER 6. International Comparison and Options for Reform

Epilogue
Appendix
Bibliography (in Order of Citation)
Table of List of Decisions/Rulings (in Chronological Order)
Index

Why buy this book?

This book will be highly appreciated by tax professionals and tax authorities pursuing fairness and speedy resolution of tax disputes. Its cross-country comparative approach gives practitioners and policymakers a practical framework for benchmarking their own jurisdiction's tax dispute system against seven representative countries, and for identifying concrete reform options.

Keywords

tax disputes, tax authorities, taxpayer rights, comparative tax law, international taxation, tax dispute resolution, tax litigation, tax audit

Target Audience

tax professionals, tax authorities, tax lawyers, tax consultants, government tax officials, academics, law libraries

Genre

Tax Law, International Tax, Comparative Law, Taxation, Tax Disputes

Q&A

Q: What countries does Aggrieved Taxpayers versus Tax Authorities cover?
A: The book covers Japan, the United States, the United Kingdom, Australia, New Zealand, Ireland, and the Netherlands.

Q: What factors does the book identify as driving tax disputes?
A: It identifies tax structure, tax audit practices, taxpayer compliance level, modes of tax dispute settlement, the burden placed on taxpayers, and the power and performance of reviewing bodies.

Q: Who is this book written for?
A: Tax professionals, tax authorities, tax lawyers, tax consultants, government tax officials, and academics working on comparative tax law and dispute resolution.

Q: Does the book propose reforms to tax dispute resolution?
A: Yes, the final chapter outlines reform options aimed at balancing taxpayers' access to justice with the need for speedier resolution of tax disputes.

Q: Who is the publisher of this book?
A: Kluwer Law International, published in May 2024.

Where can I buy Aggrieved Taxpayers versus Tax Authorities?

You can order Aggrieved Taxpayers versus Tax Authorities directly from CLNZ Books, with worldwide delivery for professionals, law libraries, and institutions.

📘 Learn more about shipping, delivery times, and returns, see our FAQ here

How to Order

For payment methods and ordering instructions, see our How to Order page.