商品簡介
Combining analysis and synthesis, Bentley (Bond U., Australia) draws on a range of materials across legal and other disciplines and across jurisdictions (although Australia serves as a best practice base) in order to provide a broad model of taxpayers' rights. He first sets out the rationale for constructing such a model, examines common principles found in tax systems, and provides a classification for the rights chosen by whether they are enforced by law or administratively. He then discusses the primary legal rights that underlie the fundamental operation of the tax system, the features of good tax administration and the rights that flow from it, and rights that flow from the essential functions and operation of the tax administration. Annotation c2008 Book News, Inc., Portland, OR (booknews.com)
