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Dissertations / Theses on the topic 'Protection of taxpayers' rights'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Grigalashvili, Mariam. "Taxpayers’ rights protection during exchange of information : Whether taxpayers’ rights (right to privacy, participation rights) aresufficiently protected during exchange of information." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-409537.

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2

Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, et al. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Gove

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3

Васильєв, Є. О. "Питання реалізації платниками податків конституційного права на захист". Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/61076.

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Відповідно до ч.1 ст. 55 Конституції України кожному гарантується право на оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб [1]. Право на судовий захист у разі неправомірних дій державних органів є одним з найважливіших прав платника податків, що обумовлюється суб’єктним складом податкових правовідносин.

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4

Yakovenko, Ivan. "Droits fondamentaux du contribuable dans les systèmes européens de protection des Droits de l'Homme." Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAA009.

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L’utilisation par les contribuables et leurs conseils des dispositions relatives aux droits de l’homme, en général, et de la Convention EDH, en particulier, n’a plus rien d’étonnant aujourd’hui. Les juridictions nationales se référent de plus en plus souvent à la Convention dans l’ensemble du contentieux fiscal. Certes, le sujet n’est pas facile à aborder car il se trouve à la croisée des chemins du droit public et du droit privé et, de par son champ d’application, se relève très vaste. L’étude a pour objectif d’identifier la position de la Cour EDH sur la matière fiscale lorsqu’elle joue un r

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5

MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.

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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States

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6

Мельник, Н. М. "Досудове врегулювання податкових спорів". Master's thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/79416.

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Кваліфікаційна робота присвячена дослідженню актуальної проблематики досудового врегулювання податкових спорів, виробленню рекомендацій та практичних положень щодо вдосконалення національного інституту досудового врегулювання податкових спорів, в тому числі шляхом внесення змін до ПК України з метою приведення його норм до вимог європейських стандартів. Автором визначені основні поняття інституту досудового врегулювання податкових спорів; з'ясовано юридичні гарантії захисту прав і законних інтересів платників податків під час досудового вирішення податкових спорів; проаналізовано положення євр

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7

Andonie, Luisa. "Whistleblower protection programs compromise the reported taxpayer's privacy." Universitätsbibliothek Leipzig, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-224035.

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The United States Whistleblower Program’s inadequate protections have placed the privacy and confidentiality rights of United States taxpayers in a vulnerable state. By using the United States Whistleblower Program as an example, this paper seeks to illustrate the risk of eroding the confidentiality and privacy rights of the taxpayer, which is a risk that other national and international governments should likewise attempt to mitigate in their own whistleblower protection programs.

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8

Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such

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9

Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.

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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange.

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10

Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

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Doctor Legum - LLD<br>Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpaye

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11

Yeremenko, A. "Human rights protection institute of jury." Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/44926.

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Development and formation of legal state, consolidation of democratic principles of governance is impossible without recognizing of human rights and freedoms in Ukraine. Today in our country an acute problem of protection of human rights exists as a result of low level of economic development, instability in the socio-political and legal areas, lack of effective approaches to legal education of the individual. Citizens do not know their rights, do not have basic skills to use their rights and make demands to the state or other institutions for the restoration or protection of their rights.

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12

Chanda, Ashok Kumar. "Investigating consumer rights protection in India." Thesis, University of North Bengal, 2015. http://ir.nbu.ac.in/handle/123456789/1795.

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13

C¸oban, Ali Riza. "Protection of property rights within the European Convention on Human Rights." Thesis, University of Leeds, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.680368.

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14

Pils, Eva Maria. "Rights protection and justice in contemporary China." Thesis, University College London (University of London), 2005. http://discovery.ucl.ac.uk/1444669/.

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This thesis examines practices of dispute resolution and conceptions of justice internal to China, in order to understand the potential role of rights in the Chinese legal system. While rights assertion, defence and protection can only occur alongside dispute resolution practices already entrenched in China, they could also transform these Chinese practices, by encouraging a more tolerant attitude to public disagreement in dispute resolution. A tradition of authoritarian supervision and control of officials is currently weakening the ability of Chinese courts to protect rights and to conduct p

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15

Kariyawasam, Kanchana. "Moral rights protection in a copyright system /." [St. Lucia, Qld.], 2001. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe16318.pdf.

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16

Nwagu, Chinedu Yves. "Counter-Terrorism and human rights protection in Uganda : preventing wrongs without violating rights." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/12573.

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Critically analyzes the existing legal framework for counter terrorism in Uganda and draws from relevant regional and international instruments related to the topic. In conducting this analysis, the author assesses the conformity of the antiterrorism legislation in Uganda in comparison with relevant African states. Uses regional and international counter terrorism frameworks. Also examines the human rights implications of practically enforcing these legislations. Lastly, the author compares international and regional human rights standards and best practices in combating terrorism in other par

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17

Xu, Xiaofei. "International protection of civil rights versus state sovereignty." Thesis, University of Ottawa (Canada), 1993. http://hdl.handle.net/10393/6603.

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18

Hwacha-Chitanda, Virginia Shingairai. "International protection of refugees, a human rights perspective." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ35064.pdf.

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19

Balasubramaniam, Usha. "Passengers' protection and rights in international civil aviation." Thesis, McGill University, 2007. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=112598.

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Air transport is of critical importance to move passengers and cargo from one place to another on a global scale. Subsistence, sustenance, growth and profitability of the air transport industry are dependent on the demand for transport from passengers and cargo as the main sources of revenue of the airline industry. The forces of globalization and liberalization, coupled with the very rapid development of low-cost operators, have tempered the growth and profitability of the aviation industry whilst, at the same time, greatly increasing the consumer (passenger and air freight user) advantages i

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20

West, Thomas Ernest Riversdale Barker. "Human and nonhuman rights approaches to environmental protection." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/43241/.

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This thesis is concerned with the legal theory behind environmental rights. There are a number of different approaches that deploy rights as a mechanism to bring about environmental protection within international law, all of which can be termed ‘environmental rights’. These include a human right to a healthy environment and procedural environmental rights. But there are also theories that support a more innovative or extensive use of legal rights for protecting the natural world. Notably, many of these theories concern the introduction of nonhuman rights (animal rights or rights of nature). T

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21

TIEGHI, GIOVANNA. "I Taxpayers' Rights e il principio costiuzionale di responsabilità alle radici della forma di Stato costituzionale. Il contribuente customer." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3423065.

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The analysis of the principles and institutes connected with the safeguard of the taxpayer in modern representative democracies has aimed at various objectives, logically linked and based on one single premise: the unquestionable importance and the absolute topical interest, from the constitutional point of view, of the question of the new role the taxpayer should take in the evolving present contemporary State, from Subject to Citizen, from Partner to Customer. The complexity of historical-economic events affecting present relationships between State and Citizens together with institutional

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22

Davidov, Guy. "Judicial deference and the constitutional protection of human rights." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0007/MQ40986.pdf.

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23

Bexell, Magdalena. "Exploring responsibility : public and private in human rights protection /." Lund : Dep. of Political Science, Lund Univ, 2005. http://www.gbv.de/dms/sub-hamburg/50338710X.pdf.

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24

Niwa, Sumiko. "Essays on Intellectual Property Rights Protection and Economic Growth." Kyoto University, 2018. http://hdl.handle.net/2433/232210.

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25

Stehlík, V. "EU human rights protection under the Treaty of Lisbon." Thesis, Ukrainian Academy of Banking of the National Bank of Ukraine, 2009. http://essuir.sumdu.edu.ua/handle/123456789/60647.

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The aim of my paper is to show the recent proposed changes of human rights protection in the EU based on the Treaty of Lisbon (further referred as “TL”). The TL is the last reform of the EU primary law and its ratification process in all EU Member States has been finalised in November 2009. The paper will focus both on the outline of the present state of human rights protection in the EU from the historical perspective and changes brought by the TL.

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26

Foquiço, Cláudio Castigo. "Trade liberalisation and human rights protection under the SADC." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/12575.

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Investigates how the SADC achieves trade liberalisation and ensure human rights protection in SADC at the same time. Discusses how the right–based approach on trade can successfully be used as a tool for the advancement of human rights in the SADC context.<br>A dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Prof Fredrick Jjuuko, Faculty of Law, Makerere University, Kampala, Uganda.<br>LLM Dissertation (Human Rights

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27

O'Neill, P. B. "Moral rights in Australia : the case for legislative protection." Thesis, Queensland University of Technology, 1997. https://eprints.qut.edu.au/36895/1/36895_O%27Neill_1997.pdf.

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'Moral rights' should not be thought of as a system of ethical or moral principles, rather, they are personal rights of the author of a literary, artistic, musical or like work which proponents of moral rights protection argue arise from the intimate bond between the author of such a work and the work itself. Focus in the common law countries has always been on the economic rights associated with a copyright work and how those economic rights could be best protected and exploited by the copyright owner: 'The common law, however, has always placed more emphasis on the preservation of property i

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ABUHATTAB, Asmaa. "Criminal Protection of Women’s Rights against Violence in Palestine." Doctoral thesis, Università degli Studi di Palermo, 2020. http://hdl.handle.net/10447/470538.

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Le donne palestinesi affrontano enormi sfide rispetto al godimento dei propri diritti, a causa di un sistema legale e culturale prevalente a livello regionale il quale permette la violazione dei diritti delle donne, incoraggia la violenza contro di loro, e le priva del diritto alla giustizia, specialmente in assenza di un sistema legislative nazionale omogeneo che possa proteggere i loro diritti. Ciò costituisce una rilevante contraddizione rispetto agli obblighi internazionali imposti dalla ‘Convenzione sull’elimination di tutte le forme di discriminazione control le donne (CEDAW), di cui la

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Dube, Angelo Buhle. "Protection of the rights of persons living with disabilities under the African human rights system." Diss., University of Pretoria, 2007. http://hdl.handle.net/2263/5441.

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The purpose of this work is to examine the nature or form of disability rights, and whether the African regional human rights system adequately protects them. In other words, the study tries to understand whether the current appalling status of people living with disabilities can be blamed on normative paucity of the African human rights system. The author will therefore comb the African human rights instruments to determine this, and based on the findings, will assess the propriety or otherwise of adopting a disability specific instrument for the continent and recommend accordingly.<br>Thesis

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Swart, Sarah Jean. "Unaccompanied minor refugees and the protection of their socio-economic rights under human rights law." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/8093.

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The main objective of this study is to investigate the practical treatment of Unaccompanied Minor Refugees (UMR) in Ghana and South Africa, and to explore whether such treatment is in accordance with existing international norms and standards for the protection of refugee children. The study will focus on the realisation of children’s socio-economic rights in order to measure treatment. This study also seeks to address the obstacles which prevent the full and proper treatment of UMR, and to make recommendations as to how the international community can better regulate the treatment of UMR. In

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31

Sychenko, Elena. "The European convention on human rights as a tool of protection of individual labour rights." Doctoral thesis, Università di Catania, 2016. http://hdl.handle.net/10761/4063.

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The thesis explores how individual labour rights have been referred to in the human rights jurisprudence of the European Court of Human Rights (ECtHR). The research in this paper is based on the analysis of 334 cases, considered by the Strasburg bodies in the last 43 years (from 1963 until September 2015). In particular the paper investigates the contributions of the ECtHR to the antidiscrimination protection in employment relations, employee s privacy protection, protection from unfair dismissal and to the occupational safety matters. The author traces the historical development of the legal

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Sargeant, Malcolm. "Implementation of the Acquired Rights Directive." Thesis, Middlesex University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337841.

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Munro, Lyle 1944. "Beasts abstract not : a sociology of animal protection." Monash University, School of Political and Social Inquiry, 2002. http://arrow.monash.edu.au/hdl/1959.1/7967.

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Batchelar, Timothy. "The protection of innovation and musical instrument industry." Thesis, De Montfort University, 2001. http://hdl.handle.net/2086/4127.

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Louw, Danielle. "Investigating South Africa's protection of refugee womxn: Refugee womxn's access to housing, inclusion into the labour market and protection from gender-based violence." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32774.

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This paper investigates the integration experience of refugee womxn in South Africa. It focuses on the areas of access to housing, employment and protection from gender-based violence. Through a human rights approach, influenced by intersectional feminist theory, it analyses the international normative and South African domestic framework and discusses its gaps and challenges. Thereafter, an overview of the experience of refugee womxn's access to housing, employment and protection from gender-based violence internationally and in South Africa is presented. Lastly, recommendations are made to t

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36

Hsu, Tsung-Hsien, and 徐宗賢. "Tax Re-Examination and Taxpayers' Rights Protection." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/38404974479823078664.

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碩士<br>國立臺北大學<br>法律學系一般生組<br>101<br>Tax re-examination procedure is a mandatory procedure preceding the administrative appeal or litigation when one disagrees with the decision made in a tax assessment. Due to the paucity of Tax Collection Act, which has only three clauses, there are disputes between Administrative Procedure Theory and Administrative Remedy Theory in the properties of the Tax re-examination procedure between practice and theory. This influences the effectiveness of tax re-examination decision that is made afterward, and causes the dispute that whether to levy the interests whic

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Su, Wei-Cheng, and 蘇緯政. "The Protection of Taxpayers' Rights: Focus on Information Privacy." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/4vqafz.

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碩士<br>國立臺灣大學<br>政治學研究所<br>107<br>The tax collection authorities possess plenty of taxpayer-related information (as defined in this article as “Tax Information”) which contains taxpayers’ identities, income, property, political affiliation, position on religion, medical and consumption records. Furthermore, Tax Information is totally private and often related to trade secrets of companies and intellectual property. Taking tax information related to Individual Income Tax as defined in Income Tax Act of R.O.C. for example, it contains the sources and the amount of the income, investment, deposits

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Lo, Wen-Ting, and 羅文廷. "Taxpayers'' Rights Protection－The Study On Advance Tax Rulings System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/19468014321134224112.

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碩士<br>國立臺灣大學<br>法律學研究所<br>101<br>Abstract Paying tax in accordance with law is one of the important obligations of people. In the past, competent financial authorities put their emphasis of tax legislature more on the achievement of the target financial income and the efficiency of the tax administrations to accomplish the purpose of taxation. However, from the 80s, as the rise of the ideas of autonomy and the evolution of the character the country plays, protection for the taxpayers’ rights become the main point for tax reformation and gain more universal attention. Many countries have a

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LIU, HSIU-CHEN, and 劉秀珍. "A Research on the Influence of Court-auctioned Goods Business Taxation on Taxpayers' Rights Protection." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/u97552.

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碩士<br>國立中正大學<br>財經法律學系碩士在職專班<br>107<br>The taxation right is the basis of a nation’s existence, and the taxpayer is regarded as an important support of the nation; as a result, the taxpayer's rights should be more protected, and the taxation must be reasonable based on the law. When a law or order violates the statutory tax-paying and is made declaration of unconstitutionality by the Grand Justices of the Judicial Yuan, the J. Y. Interpretation will of course have its effectiveness of constraint on the various institutions and people of the country. Petitioners of the concerned interpretation

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Lee, Jui-Ti, and 李叡廸. "The Withholding Liability and The Protection of Taxpayer’s Rights." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/68142521318562502588.

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碩士<br>國立臺灣大學<br>法律學研究所<br>102<br>This article focuses on the tax withholding obligations related to the previous interpretation of the Constitution, and thus that the tax withholding obligations of the constitutional review can be summarized in three pending a review of the place, respectively. Firstly, department did not clarify what fundamental rights are affected by withholding obligations. Secondly, to confuse prepayment withholding and non-prepayment withholding.Thirdly, to ignore withholding obligations should be restricted by constitution. This three unclear interpretation of the Consti

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WANG, SHU-LIN, and 王淑琳. "A Post-Implementation Evaluation of the Taxpayer Rights Protection Act." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/d4p4sg.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>107<br>“Paying tax,” fulfilling mandatory military service, and receiving compulsory education are constitutional obligations that all nationals shall fulfill according to the R.O.C. Constitution. Taxes are one of the financial sources that fuel the country’s infrastructure and development. In other words, the “tax burdens” shouldered by the nationals can be deemed the consideration for enjoying “economic freedom.” However, while stressing “paying tax” as the people’s basic obligation, the due emphasis on “taxpayers’ rights” seems to have been neglected. A

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CHIANG, CHEN-FENG, and 江宸鋒. "A Study on Taxpayers' Rights Protection and basic living expenses shall not be taxed–Focusing on the Judicial Yuan Interpretation No.745." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/x89n5r.

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碩士<br>國立高雄第一科技大學<br>科技法律研究所碩士專班<br>106<br>Legislators passed the third reading the Taxpayer Rights Protection Act on December 9, 2016 and decreed the law on December 28, 2016. And later announced by President on December 28, 2017. The legislative purposes of Article 1 of the Taxpayer Rights is to implement the right of existence, the right of work, and the right of property, and other relevant basic rights to insure rights of taxpayers and to achieve tax equity. As we know from the meaning of the Taxpayer Rights Protection Act, the Government services with caring taxation, with humanitarian sp

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Chen, Pin-Rong, and 陳品蓉. "Tax Penalty Discretion and the Taxpayer Rights Protection – Observation on Tax Appeal and Litigation." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/658gjm.

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碩士<br>國立臺北商業大學<br>財政稅務系碩士班<br>106<br>The penalty for taxpayer’s non-compliance shall be determined in accordance of law. However the law also grants the tax authority the power of discretion. Taiwan’s Ministry of Finance has promulgated a “Reference Table for Discretion of Tax Fines and Multiples” in order to maintain the adequacy of penalties, reduce the adjudication workload of tax officers, and avoid inappropriate penalties. However, could the tax fine adjudicated per the “Reference Table” be 100% correct and suitable? Does the tax authority apply the extraordinary item of the Reference Tab

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Chang, Che-Yu, and 張哲瑜. "The Impact of The Taxpayer’s Rights Protection Act on The Outcome of an Income-tax Administrative Litigation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/29ybru.

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碩士<br>國立臺灣大學<br>會計學研究所<br>107<br>The Taxpayer’s Rights Protection Act came into force on Dec. 28, 2017, which brought substantial reforms to tax collection and remedial procedure, giving taxpayers more sufficient protection. This study uses empirical research, calling on the verdicts of the High Administrative Court from 2013 to Apr. 2019, to examine the impact of The Taxpayer’s Rights Protection Act on the outcome of an income-tax administrative litigation, and the impact of agents’ professional background on the outcome of litigation. According to empirical results, no sufficient evidence sh

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CHEN, PO-YUAN, and 陳柏源. "The Litigations of Tax under the Regulation of the Taxpayer Rights Protection Act：Focusing on Administrative Actions for Revocation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/javkvg.

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碩士<br>東吳大學<br>法律學系<br>107<br>The Taxpayer's Rights Protection Act is completed by the scholars and legislators. The basic rights protection of taxpayers is changed from a special chapter to a special law. The legislative spirit of the Taxpayer's Rights Protection Act is to implement the core value of the basic rights protection in the Constitution in the field of taxation law. It has the great significance of declaring the basic rights of taxpayers. It belongs to the "special law" nature. In the event of the taxpayer’s rights protection, the special provisions of this Act shall be followed pre

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HUANG, CHAO-JUNG, and 黃昭蓉. "Analysis of Tax Collection Act Chapter 1-1 and The Taxpayer Rights Protection Act : Influence on The Current Practice of Tax Collection." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/buzwh3.

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碩士<br>南臺科技大學<br>財經法律研究所<br>105<br>Taxation has always been regarded as an obligation of the people, according to Article 19 of the Constitution stipulates of the Republic of China(Taiwan) "The people shall have the duty of paying taxes in accordance with law." However, Chapter II of the Constitution stipulates not only the people's obligations but also the rights should be guaranteed. Under Article 15 " The right of existence, the right of work and the right of property shall be guaranteed to the people." Therefore, the basic rights of the taxpayers shall be subject to the substantive requirem

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HUANG, YU-TING, and 黃郁婷. "The Study on Deductibility of Financial Institutions' Operating Expenses － Focus on the Relationship of Consolidated Tax Return, Legal Compliance and The Taxpayer Rights Protection Act." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/u8hm4j.

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碩士<br>國立臺北商業大學<br>財政稅務系碩士班<br>106<br>Taiwan enacted “The Taxpayer Rights Protection Act” at the end of 2017. The purpose of this law is to shift the paradigm from revenue collection and efficiency to balance taxpayers’ right, so that both the taxpayers and government are on equal basis in the process. Under the principle of equality in protection, financial institutions will also be protected in the same way as ordinary taxpayers. Furthermore, the specific nature of the industry and profession in which taxpayers belong to shall be taken into consideration when assessing the ability of the taxp

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Pan, Ying-Fang, and 潘英芳. "An Analysis and Construction of Taxpayer Right safeguard－from Judicial Protection to Legislative Protection." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/37757965663837717191.

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Ambrożej, Elżbieta Agnieszka. "Doradztwo podatkowe jako instrument ochrony praw podatnika w Polsce." Phd thesis, 2017. http://hdl.handle.net/11320/5724.

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Celem rozprawy jest rozwiązanie problemu badawczego: w jaki sposób skorygować obecny model prawny doradztwa podatkowego w Polsce, aby skuteczniej chronił prawa podatnika? Hipoteza badawcza: Obecny model prawny doradztwa podatkowego w Polsce, aby skuteczniej chronił prawa podatnika, wymaga powrotu do modelu prawnego doradztwa podatkowego ukształtowanego na mocy ustawy z 10 dnia czerwca 2010 r., z jednoczesnym wprowadzeniem do niego niezbędnych korekt, które zapewnią wzmocnienie ochrony praw podatnika. Metody badawcze: niereaktywna, dogmatyczno-prawna, prawno-porównawcza, historyczno-prawna. Ro

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JANG, SHUTANG, and 張書塘. "The Protection of Taxpayer's Right During Administrative Remedies - Focusing on Advance Tax Ruling -." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/u3xcdu.

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碩士<br>東吳大學<br>法律學系<br>106<br>Article 19 of the Constitution stipulates that people have a duty to pay taxes. The term “tax duty” means that the state has the right to transfer some of the assets in the hands of the people to the state in order to meet the needs of government expenditures, even without requirement of individual taxpayer’s consent, hence, taxpayer’s rights shall be protected at higher level. After the first application of taxation legalism from requirement in J.Y. Interpretation No. 151, both No. 167 and No. 173 also emphasized that the application and interpretation of the tax

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