Applying the Good Faith Principle to the Provision of Legal Advice, Taxation of Government Officials.

Abstract

The opinion of government officials towards the taxpayer of tax advice is essential, although not instructed anyone to lose taxable or non-taxable privileges. However, when the public taxpayer requests a comment or discusses that the self or their own businesses have to pay tax or not, the officials may answer or provide comments that are not clearly valid, making the taxpayer must carry the burden of excessive taxes incorrectly. In this example, the taxpayer can apply the good faith principle or dispute opinions or reasons in the assessment of collecting of the tax officials, or refuse to pay taxes or not.

The study found that in United States, United Kingdom, Germany and France, compared with Thailand to find having some differences which the good faith principle in the context of Thailand had appeared mostly in the civil law. Therefore, applying with the good faith principle to the opinion of the officials in relation to taxation is able to adapt, but there are several obstacles. This research which offers the guidelines and right ways to prevent corrupted and fairly to the taxpayer is beneficial to the practice of the government officials next.