Aggrieved Taxpayers versus Tax Authorities

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.

What’s in this book:

In this book, the author discerns key common factors that significantly work toward increasing or decreasing the number of tax disputes in a country:

• tax structure
• tax audit
• compliance level
• modes of tax dispute settlement
• level of taxpayers’ burden
• power and performance of reviewing bodies
• complementary administrative and legal measures for taxpayers, and
• requirement for and effect of filing tax objections/litigations

After summarizing how those factors work in those countries, the final chapter outlines reform options to strike a workable balance between the two challenges.

How this will help you:

In its extraction/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 are at work in tax law, procedures governing tax objections/litigations, etc., this trailblazing book delves deep into the issue of how some types of tax provisions are disputed more frequently than others. It will be highly appreciated by tax professionals and tax authorities in pursuing fairness and speedy resolution of tax disputes.

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