Nina E. Olson, National Taxpayer Advocate.
Day One
The theory, principles, and sources of authority underlying taxpayer rights, the role of a taxpayer charter or taxpayer bill of rights in tax administration, and the mechanisms and remedies for enforcing a taxpayer charter or bill of rights.
Prepared by: Duncan Bentley
The theory, principles, and sources of authority underlying taxpayer rights, the role of a taxpayer charter or taxpayer bill of rights in tax administration, and the mechanisms and remedies for enforcing a taxpayer charter or bill of rights.
The role of transparency (including guidance, performance reporting, audit selection, and participation by and consultation with stakeholders via traditional and social media) in promoting voluntary compliance and trust in the tax administrator and the tax system.
The role of transparency (including guidance, performance reporting, audit selection, and participation by and consultation with stakeholders via traditional and social media) in promoting voluntary compliance and trust in the tax administrator and the tax system.
Remarks from the IRS Commissioner, John A. Koskinen
What are the implications of increased transparency for specific taxpayers? Specifically, how can legitimate privacy and confidentiality interests be protected in an age of heightened disclosure and scrutiny, information sharing between government agencies and countries, and "naming and shaming?" If the tax agency makes a compliance risk assessment of a taxpayer, what actions should that assessment drive and what rights and opportunities does the taxpayer have to challenge that assessment? How should tax agencies respond to public criticism of particular companies or sectors for legal tax avoidance?
What are the implications of increased transparency for specific taxpayers? Specifically, how can legitimate privacy and confidentiality interests be protected in an age of heightened disclosure and scrutiny, information sharing between government agencies and countries, and "naming and shaming?" If the tax agency makes a compliance risk assessment of a taxpayer, what actions should that assessment drive and what rights and opportunities does the taxpayer have to challenge that assessment? How should tax agencies respond to public criticism of particular companies or sectors for legal tax avoidance?
This panel will explore the role of tax tribunals in protecting taxpayer rights and promoting voluntary compliance.
This panel will explore the role of tax tribunals in protecting taxpayer rights and promoting voluntary compliance.
Day Two
Taxpayer protections in tax assessment and collection, and the role of procedural justice in driving voluntary compliance and cooperation.
Prepared by: Alice G. Abreu
Taxpayer protections in tax assessment and collection, and the role of procedural justice in driving voluntary compliance and cooperation.
Keynote address by Erich Kirchler, Professor of Economic Psychology University of Vienna.
The panelists will discuss how a tax agency organizes itself to promote voluntary compliance and increase taxpayers’ willingness to comply with the tax laws; the role taxpayer service plays in promoting taxpayer trust and compliance, and how the impact of taxpayer service on voluntary compliance can be measured.
Prepared by: Lennart Wittberg
The panelists will discuss how a tax agency organizes itself to promote voluntary compliance and increase taxpayers’ willingness to comply with the tax laws; the role taxpayer service plays in promoting taxpayer trust and compliance, and how the impact of taxpayer service on voluntary compliance can be measured.
The role of taxpayer advocates, taxpayer defenders, and ombuds in protecting taxpayer rights and promoting voluntary compliance.
The role of taxpayer advocates, taxpayer defenders, and ombuds in protecting taxpayer rights and promoting voluntary compliance.
Experiences with educating taxpayers about their rights, incorporating rights into guidance for and education of tax agency employees, protecting vulnerable taxpayer populations and providing taxpayer rights in countries with high tax noncompliance.
Experiences with educating taxpayers about their rights, incorporating rights into guidance for and education of tax agency employees, protecting vulnerable taxpayer populations and providing taxpayer rights in countries with high tax noncompliance.