Taxpayer Rights: Theory, Practice, and Models / Duncan Bentley, Yoshiaki Nakamura

Taxpayer Rights: Theory, Practice, and Models / Duncan Bentley, Yoshiaki Nakamura / New, Unused / Damaged Goods

Author: Duncan Bentley, Yoshiaki Nakamura
Publisher: Keiso Shobo
Published: October 2023
Format: B5
ISBN: 9784326404285

≪Content Information≫

This book thoroughly examines the theory and legislation of taxpayer rights protection laws in various countries and proposes a model based on them. It provides significant insights for the institutionalization of rights protection in Japan.

This book thoroughly examines the theory and legislation of taxpayer rights protection laws in various countries and proposes a model (charter) based on them. By presenting internationally applicable theories and a model based on them, this book is of great significance in creating a common foundation for realizing taxpayer rights protection laws in Japan, where the institutionalization of rights protection has not yet been achieved.

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