The thesis studies the execution of the protection of taxpayer rights by local tax bureaus. By having Ming-shen Wang¡¦s The Integrated Framework for Public Affairs Management (2006) as theory basis, the key issue about safeguarding taxpayer rights is analyzed. This thesis applies V.C.S. Strategic Triangle introduced by Mark H. Moore (1995) to define three dimensions, namely, value, capacity, and support, and takes the public service values of tax officials into consideration. This thesis has conducted in-depth interviews and retrieved 367 pieces of valid questionnaires from local tax officials in southern and northern Taiwan. The thesis discovers that the public service values of tax officials incline to proficiency, responsibility, and fairness, emphasizing more on work performance than democratic administration. Most of the tax officials agree on the conceptions of value, capacity, and support of safeguarding taxpayer rights, and those conceptions are not affected by different public service values. On the conception of value, tax officials believe that substantive taxation adhering to fairness and justice can truly safeguard taxpayer rights. Tax officials at basic level believe safeguarding taxpayer rights will affect work efficiency and tax income. Considering the aspect of capability, tax officials think that they have sufficient competence and attitude to ensure taxpayer rights. They attribute the difficulties in practice to the deficient tax system. Safeguarding taxpayer right will increase workload, and moreover, the efforts are not sufficiently reflected in annual performance assessment scores. On the aspect of support, tax officials agree on protecting tax payer rights but require more understanding in its content, and they feel the public do not see the efforts of tax administrations to safeguard their rights. This thesis makes four suggestions: first, tax officials shall modify their concepts of public service values; second, administrations shall train the officials to help taxpayers with empathy; third, performance assessment shall be conducted with Balanced Scorecard and V.C.S. Strategic Triangle; fourth, tax reform shall be continued, in order to fulfill fairness and justice in taxation.

The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS. Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of South Africa, 1996 (the Constitution). However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make. The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS. Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA. / Taxation

Doctor Legum - LLD / Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpayers' rights. A clear link is shown between taxation, human rights and the South African government's responsibilities to attain its transformation targets. To facilitate this process, the Constitution creates a legal framework for the imposition of tax and for the equitable distribution of tax revenue among the three spheres of government. For historical, political and other reasons, South Africans generally, as happens elsewhere in the world, lack a strong culture of voluntary tax compliance. Wilful non-payment of tax is antithetical to the values of democracy, ubuntu and the rule of law. Tax non-compliance minimises revenue collected from taxation. This, in turn, hinders the attainment of transformation in all its facets. A pressing need exists for laws that, on the one hand, promote tax morality and, on the other, strengthen the South African Revenue Service (SARS) so that it can effectively administer SA's national tax system (or grid). To this end, the Tax Administration Act 28 of 2011 (TAA) is pivotal. It regulates tax administration, a part of public administration. Under the Constitution, SARS is obliged to execute its functions in a manner respectful of taxpayers' rights and that upholds the Constitution’s values and democratic principles. Consequently, the TAA must strike a fair balance between, on the one hand, protecting taxpayers' rights and, on the other, arming SARS with adequate powers with which it can effectively combat the mischief of tax non-compliance. This dissertation shows that, when viewed through the prism of s 36 of the Bill of Rights (BOR), the powers conferred on SARS by ss 45(1), (2), 63(1) and (4) of the TAA to conduct warrantless inspections and searches, as the case may be, limit taxpayers' rights to, inter alia, privacy. It concludes that, whilst ss 63(1) and (4) ought to pass muster, ss 45(1) and (2) are susceptible to a declaration of invalidity under s 172(1) of the Constitution.

The fiscal practicity in tributaries presumptions and limitations for the rights of taxpayers, despite the non-existence a broad theoretical discipline, has been used progressively by various federal, state and local laws. This shows the need for systematic Public Administration create machanism to make easier the application of the tax laws, efficient and therefore equal. This perceived need by the ineffectiveness of the taxing power to impose the tax rules on the range of taxable and many achieved taxpayers situations. Therefore, the use of such instruments, through the use of tributaries presumptions, is a normative reality increasingly found in tax legal relations. Advocates the use of this tax presumptions giving fiscal practicity, since limits are obseved to prevent the arbitrary and indiscriminate use of such a mechanism. Under this, the study seeks to equate the practice with values set in the current legal order to preserve the rights of taxpayers and thus avoid excesses that may be committed by the Government. It is in this step that the dissertation is concerned to point out how it should be done the control of any invalid presumptions and that are inserted in the context of fiscal practicity. / A praticidade fiscal nas presunções tributárias, não obstante inexistir um plano disciplinamento teórico, vem sendo utilizada de forma progressiva pelas mais diversas legislações federais, estaduais municipais. Tal sistemática revela a necessidade de a Administração Pública criar mecanismo que torne a aplicação da legislação tributária mais simples, eficiente e, por conseqüência, igualitária. Necessidade esta decorrente da ineficácia do poder tributante de aplicar a norma tributária diante da amplitude de situações tributadas e do grande número de contribuintes alcançados. A utilização de tais instrumentos, mediante o emprego de presunções fiscais, é uma realidade normativa cada vez mais encontrada nas relações jurídicas tributárias. Defende-se a utilização das presunções fiscais conferindo praticidade fiscal, desde que sejam observados limites que impeçam o uso arbitrário e indiscriminado de tal mecanismo. Este estudo busca equacionar tal prática com valores fixados no ordenamento jurídico vigente a fim de preservar direitos dos contribuintes e, assim, evitar excessos por parte da Administração Pública. É nesse passo que a dissertação intenta apontar como deve ser realizado o controle de eventuais presunções inválidas que se encontram inseridas no contexto da prática fiscal.

In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru. / En el presente artículo, la autora comienza dándonos un panorama general sobre los sistemas de intercambio de información tributaria. No solo define y analiza la naturaleza de esta figura, sino que además realiza un exhaustivo análisis del contenido y sujetos comprendidos, así como de las formas y modalidades del intercambio de información. Finalmente, analiza los acuerdos internacionales sobre intercambio de información de materia tributaria en los cuales el Perú es parte. Concluye su análisis centrándose en la implementación del FATCA (Foreign Account Tax Compliance Act) en el Perú.