Overview of global trends in the protection of taxpayers' rights by 2019, according to the ibfd observatory on the protection of taxpayers' rights (part 1)

VISIÓN GENERAL DE LAS TENDENCIAS GLOBALES EN LA PROTECCIÓN PRÁCTICA DE LOS DERECHOS DE LOS CONTRIBUYENTES PARA 2019, SEGÚN EL OBSERVATORIO PARA LA PROTECCIÓN DE LOS DERECHOS DE LOS CONTRIBUYENTES DEL IBFD (PARTE 1)

Authors

  • Carlos E. Weffe

DOI:

https://doi.org/10.48297/rtt.v3i130.561

Keywords:

Taxpayers' rights, confidentiality, tax procedures, cross-border situations, mandatory disclosure rules, exchange of information, right to due process, right to defence, habeas data, proportionality, nemo tenetur se ipsum accusare, non bis in idem, simplification of procedures, voluntary disclosure, tax enforcement

Abstract

The article describes the current global trends in the practical protection of taxpayers» rights, with regard to (i) confidentiality of taxpayers' information held by the tax authorities (ii) tax procedures, both administrative and judicial (iii) reviews and appeals; (iv) criminal and administrative sanctions (v) enforcement of taxes, and (vi) cross-border situations, regarding the safeguards for taxpayers in the exchange of information, based on the data of the 2019 Yearbook on Taxpayers' Rights, released by the IBFD Observatory on the Protection of Taxpayers' Rights.

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Author Biography

  • Carlos E. Weffe

    Scientific Coordinator - IBFD Observatory on the
    Protection of Taxpayers' Rights

    Associate Professor of Financial and Tax Law
    Universidad Central de Venezuela

     

    Cómo referenciar:

    Versión impresa:
    Weffe E. C. (2020 Overview of global trends in the protection of taxpayers» rights by 2019, according to the IBFD observatory for the protection of taxpayers» rights (part 1) Revista Técnica Tributaria (130),149-163.

    Versión electrónica:
    Weffe E. C. (2020 Overview of global trends in the protection of taxpayers» rights by 2019, according to the IBFD observatory for the protection of taxpayers» rights (part 1) Revista Técnica Tributaria (130),149-163. https://doi.org/10.48297/rtt.v3i130.561

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Published

30/09/2020

Issue

Vol. 3 No. 130 (2020): Revista Técnica Tributaria - Nº 130

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Weffe, C. E. . (2020). Overview of global trends in the protection of taxpayers’ rights by 2019, according to the ibfd observatory on the protection of taxpayers’ rights (part 1): VISIÓN GENERAL DE LAS TENDENCIAS GLOBALES EN LA PROTECCIÓN PRÁCTICA DE LOS DERECHOS DE LOS CONTRIBUYENTES PARA 2019, SEGÚN EL OBSERVATORIO PARA LA PROTECCIÓN DE LOS DERECHOS DE LOS CONTRIBUYENTES DEL IBFD (PARTE 1). Technical Tax Journal, 3(130), 149-163. https://doi.org/10.48297/rtt.v3i130.561