Four years of joint efforts and concerted actions between CFE, AOTCA and STEP (founding members of GTAP) brought to life the MODEL TAXPAYER CHARTER defining rights and responsibilities of taxpayers towards tax administration across the globe. These three professional organisations represent together more than half a million tax advisers worldwide in 41 countries. The Model Taxpayer Charter of taxpayer rights and responsibilities is intended as a blueprint for what a good tax system should contain including best practice examples. The final version of the Model Taxpayer Charter aims to provide a model based on mutual trust to be used and embedded in national laws. It constitutes the basis on which taxpayers’ obligations to the State are balanced against the rights of taxpayers.

Below are the results of a CFE survey on Taxpayer Rights and Charters, conducted by the CFE Professional Affairs Committee. These results will feed into a wider project of the Global Tax Advisers Platform (GTAP) that aims to solidify the country-specific surveys into a more comprehensive study/ document on the evolution of taxpayer charters and rights in selected jurisdictions. CFE is interested to hear views from stakeholders such as international organisations, tax administrations, tax practitioners, academia or other parties that have views on the matter and have an interest in taking such projects forward, at info@taxadviserseurope.org.

For further background, please refer to the project dedicated website: http://www.taxpayercharter.com/index.asp.