The Protection of Taxpayers’ Rights: Proposals for the Establishment of a Thai Taxpayers’ Charter
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Abstract
The Revenue Department of Thailand aims to develop the tax administrative system with the objective of reinforcing tax compliance. The taxpayer’s perceptions of the fairness of a tax system and the protection of taxpayer rights are important drivers of voluntary tax compliance behavior of taxpayers. A Taxpayers’ Charter is an initiative to enhance the fairness of a tax system and can be a major means to protect the rights of taxpayers more effectively. This research article provides proposals for formulating a Thai Taxpayers’ Charter by using the basic taxpayer rights introduced by the OECD and the Taxpayers’ Charter of other countries as well as the Model Taxpayer Charter published by AOTCA CFE and STEP as a framework for the study. The article outlines the basic content of the Charter, the rights of taxpayers that should be elaborated into the Charter, the form of the Charter and the mechanism for supervising and evaluating the performance of the tax authority against the Charter.
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References
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