The rights of taxpayers in the procedure of exchange of information
In this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information, certain rights must be respecte...
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| Format: | Article |
| Language: | English |
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University of Novi Sad, Faculty of Law
2012-01-01
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| Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2012/0550-21791202455C.pdf |
| _version_ | 1818993812911947776 |
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| author | Cvjetković Cvjetana |
| author_facet | Cvjetković Cvjetana |
| author_sort | Cvjetković Cvjetana |
| collection | DOAJ |
| description | In this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information, certain rights must be respected, primarily right to privacy and confidentiality of obtained data. Only a small number of countries notify taxpayers about the fact that a request for information has been made and give them right to consultation and right to intervention. Finally, the author tends to show the possible ways of harmonization of conflicting interests of tax administrations and taxpayers, because guaranteeing these rights may undermine efficiency and the goal which should be achieved by exchange of information. |
| first_indexed | 2024-12-20T20:48:01Z |
| format | Article |
| id | doaj.art-388918182f144432ac748110f2fb25ca |
| institution | Directory Open Access Journal |
| issn | 0550-2179 2406-1255 |
| language | English |
| last_indexed | 2024-12-20T20:48:01Z |
| publishDate | 2012-01-01 |
| publisher | University of Novi Sad, Faculty of Law |
| record_format | Article |
| series | Zbornik Radova: Pravni Fakultet u Novom Sadu |
| spelling | doaj.art-388918182f144432ac748110f2fb25ca2022-12-21T19:27:00ZengUniversity of Novi Sad, Faculty of LawZbornik Radova: Pravni Fakultet u Novom Sadu0550-21792406-12552012-01-0146245547010.5937/zrpfns46-25780550-21791202455CThe rights of taxpayers in the procedure of exchange of informationCvjetković Cvjetana0University of Novi Sad, Faculty of Law, Novi Sad, SerbiaIn this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information, certain rights must be respected, primarily right to privacy and confidentiality of obtained data. Only a small number of countries notify taxpayers about the fact that a request for information has been made and give them right to consultation and right to intervention. Finally, the author tends to show the possible ways of harmonization of conflicting interests of tax administrations and taxpayers, because guaranteeing these rights may undermine efficiency and the goal which should be achieved by exchange of information.http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2012/0550-21791202455C.pdfexchange of informationrights of taxpayersright to notificationright to considerationright to interventionbank secrecy |
| spellingShingle | Cvjetković Cvjetana The rights of taxpayers in the procedure of exchange of information Zbornik Radova: Pravni Fakultet u Novom Sadu exchange of information rights of taxpayers right to notification right to consideration right to intervention bank secrecy |
| title | The rights of taxpayers in the procedure of exchange of information |
| title_full | The rights of taxpayers in the procedure of exchange of information |
| title_fullStr | The rights of taxpayers in the procedure of exchange of information |
| title_full_unstemmed | The rights of taxpayers in the procedure of exchange of information |
| title_short | The rights of taxpayers in the procedure of exchange of information |
| title_sort | rights of taxpayers in the procedure of exchange of information |
| topic | exchange of information rights of taxpayers right to notification right to consideration right to intervention bank secrecy |
| url | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2012/0550-21791202455C.pdf |
| work_keys_str_mv | AT cvjetkoviccvjetana therightsoftaxpayersintheprocedureofexchangeofinformation AT cvjetkoviccvjetana rightsoftaxpayersintheprocedureofexchangeofinformation |