Taxpayer Rights: a constitutional perspective · 2015. 11. 12. · Taxpayer Rights: a...
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Taxpayer Rights: a constitutional perspective The Italian TBOR 15 years later ‘at the top of the world’. What about effectiveness? Giovanna Tieghi Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015
Transcript of Taxpayer Rights: a constitutional perspective · 2015. 11. 12. · Taxpayer Rights: a...
Taxpayer Rights: a constitutional perspective
The Italian TBOR 15 years later
‘at the top of the world’. What about effectiveness?
Giovanna Tieghi
Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015
Taxpayer Rights: a constitutional perspective
Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
The main sources
Our JOURNEY
in 3 main STEPS Constitutionalism: “What about Taxpayer Rights?”
TBOR: “What about effectiveness?”
“What about the Taxpayer as a Customer” ?
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
OUTLINE
Constitutionalism: Jacobean vs Liberal
Constitutional traditions” and “fiscal vs constitutional history “ ”
TBOR: ”What about effectiveness?”
A strong TBOR to “provide a roadmap for effective tax administration”: is the Italian TBOR sufficiently ‘strong’?
“What about the Taxpayer as a Customer”?emedies and the window towards the future
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
Jacobean vs Liberal constitutionalism. ‘Constitutional traditions’ and
Fiscal vs Constitutional History
Positioning Authority and Liberty: how can it affect
the application of taxpayer rights? The premise of Taxpayer Rights Italian constitutionalism and ‘constitutional traditions’ Fiscal and Constitutional History
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
A strong TBOR
“to provide a roadmap for effective tax administration”
“ (…) if the tax system measures its performance through the
lens of TBOR, taxpayers can be confident that they will be
treated right, even when they don’t get the relief they hope for”.
US National Taxpayer Advocate, Fiscal Year 2015 Objectives Report to Congress, Preface,
‘The Role of a Taxpayer Bill of Rights in Tax Administration’
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
A strong TBOR
to provide a roadmap for effective tax administration”
“
Role of Taxpayer Charters:
1. Structural Corrective
2. Compliance and service standards
3. Accountability network
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
Legislator and Constitutional Court
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Is the Italian TBOR sufficiently ‘strong’?
Italian TBOR
(ITBOR) Law no.
212/2000
International Model Taxpayer
Charter
“broad principles”
constitutional dimension integrity of the system (service-oriented approach)
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Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
Towards the Taxpayer as a Customer: remedies and the window
for the future
ACCOUNTABILITY
LIBERTY OF CHOICE
from the
Partnershi p model
a
C
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to the
Taxpayer as
USTOMER
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virtuous ability to be meeting point of a network of responsibilities and preferences)
Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
“We believe that this transparency encourages full
development of the issues and reassures taxpayers
that someone, somewhere cares about how they are
being treated” National Taxpayer Advocate
Reports in the website
Video
BLOG
IRS’s responses
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No specific website
No email direct Contact
Same building
Regional Tax Admn
No resources Single Advocate
US NTA IT.REGIONAL GARANTE DEL
CONTRIBUENTE
Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
Constitutional Courts
TA
TRANSPARENCY and LEGITIMACY OF POWER..
...a pragmatic
cultural
approach
Inaugural International Conference on Taxpayer Rights, WDC, Nov.18-19, 2015 Giovanna Tieghi
Giovanna Tieghi
LAW SCHOOL, ITALY
