Professor Bentley's book effectively tackles a host of important issues.
- The theory and framework of taxpayers' rights to provide support and reassurance for particular approaches to tax administration design
- the updated principles for analysis of any tax system
- the classification of taxpayers' rights so that they can understand why much tax administration and procedure operates in the way it does
- the design of legislative mechanisms to assist in the design and drafting of tax administration;
- the design and implementation of dispute resolution systems in tax administration
- specific detail on the powers and duties of tax administrators and how they should be exercised
- the design and implementation of taxpayers' charters and other guidelines on taxpayers' rights
- specific detail on the rules and procedures in tax administration, relating in any way to taxpayers' rights, and how they should be applied
- and a clear and articulated standard of best practice in tax administration and governance for quality assurance purposes
In sum, this work will address a number of important issues faced by international tax professionals - including government officials, academics, and practitioners - in a way that's both instructive and constructive.