Date of this Version
The Australian Government has proposed the introduction of a Taxpayers’ Charter of Rights. Crucial to the success of this charter is its enforcement. The paper reviews the different possible levels of enforcement in the light of experience in other countries. Each level of enforcement is analysed to determine whether it is appropriate for the Taxpayers’ Charter. The article concludes by putting forward a proposal which should ensure a balance of rights between taxpayers and the Australian Taxation Office.
This document has been peer reviewed.