NUMERO 3 - 06/02/2019

stato » dottrina - di Giovanna Tieghi

 Taxpayer Rights: a constitutional perspective

Taxpayers’ Rights are today the key issue in a system authentically founded on liberty. The study of the relationship between tax authorities and taxpayers defines the balance between authority and liberty and highlights the limits of the fiscal Constitution in a wider institutional context. Assuming that perspective in contemporary distressed democracies, the comprehension of the crucial importance of taxpayer rights and duties becomes essential for the functioning - in terms of effectiveness - of democratic systems. The challenge is of a constitutional consideration of taxpayer rights and of new strategies of cooperative tax compliance. The paper proposes a constitutional approach to explore how Taxpayer Charters can become an updated roadmap for an effective tax administration. It shows that Taxpayers’ Charters have to be based on two pillars: liberty and responsibility. That is the context for a 'customer taxpayer' and his pragmatic human rights... (segue)



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