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Model Taxpayers Charter launched

Three international professional bodies have published a Model Taxpayer Charter. The Asia-Oceania Tax Consultants Association (AOTCA), Confédération Fiscale Européenne (CFE) (of which CIOT is a member) and the Society of Trust and Estate Practitioners (STEP) – jointly produced a blueprint of the rights and responsibilities that a ‘good tax system’ should contain.

The blueprint has been produced using data collected through surveys undertaken by the associations in thirty-seven countries, representing 73 per cent of world GDP. The purpose of the charter is to provide a model which can be used in nation states to embed in law the basis upon which obligations and rights are balanced.

The report was co-authored by Ian Hayes, Vice President of the CFE, and a CIOT member. Ian commented: ‘As we begin the search for tax systems fit for purpose in the 21st Century we need to accept that transparency, clarity and simplicity can only work in an environment where taxpayers are treated equally’.

The CIOT is supportive of this proposal and contributed to its drafting through the CFE. We believe that a clear codified charter will benefit both tax collecting authorities and taxpayers themselves. The CIOT was instrumental in the development of a UK taxpayer’s charter, which was launched by HMRC in 2009.

James Knell
CIOT External Relations Officer
Wednesday 15 May 2013

 
 

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