This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

"This publication provides a summary of the pertinent information contained in the nontechnical statements of taxpayers' rights made available to taxpayers at various stages of the tax administration process"--Page [1].

Includes brief explanations of tax returns, audits, assessments, and appeals.

In this report, 'Towards Greater Fairness in Taxation: A Model Taxpayer Charter', the Asia-Oceania Tax Consultants? Association (AOTCA), the Confédération Fiscale Européenne (CFE) and the Society of Trust and Estate Practitioners (STEP) have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 41 countries, collectively representing over 80 per cent of world GDP. 0The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers? obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present for the first time a comparison of country practices in 1989 and identify major reforms introduced in recent years.