This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the co

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, an