A Model of Taxpayers’ Rights as a Guide to best practice in Tax Administration

A Thesis completed in satisfaction of the requirements for the degree of Doctor of Philosophy

This thesis proves the hypothesis 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 rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and
a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. It is noted that the content of any Model will be determined in part by the approach taken to its interpretation. A classification of taxpayers’ rights in the context of the type of enforcement that gives them application provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution
theory. The substantial part of the thesis comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers’ rights. The Model is appropriate for use as a guide in best practice in tax administration.