Model Taxpayer Charter

 


As one of the main authors of the Model Taxpayer Charter (MTC), I can say with confidence that it is intended to foster a relationship of mutual trust, respect and responsibility between taxpayers, tax advisers, tax administrations and the State. It is much needed, not only because of the scandals and shocks to the tax world this year, but because it is so important that taxpayers recognise that their compliance with an acceptable and fair tax administration is fundamental to a stable economic system.