Legal issues of protecting taxpayers' rights within the framework of tax information exchange procedures
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Legal issues of protecting taxpayers' rights within the framework of tax information exchange procedures in BRICS countries based on the analysis of legal systems of Russia, India, and South Africa.
Based on the analysis of legislative material, judicial and administrative practices, the book conducts a comparative legal study of the functioning of the institution of protecting taxpayers' rights in the implementation of international tax information exchange in BRICS countries (using the legal systems of Russia, India, and South Africa as examples). The forms of tax information exchange, procedures for its requisition and use in the context of taxpayers' rights and their protection are examined. Ways of harmonizing approaches to protecting taxpayers' rights are proposed, which can be used in the development of cooperation among BRICS countries in the field of taxation.
For scholars and practicing lawyers, teachers, graduate students, and law students, as well as for all those interested in tax law issues and comparative jurisprudence.
Keywords: tax information exchange, protection of taxpayers' rights, cooperation of tax authorities, BRICS, harmonization.
Based on the analysis of legislative material, judicial and administrative practices, the book conducts a comparative legal study of the functioning of the institution of protecting taxpayers' rights in the implementation of international tax information exchange in BRICS countries (using the legal systems of Russia, India, and South Africa as examples). The forms of tax information exchange, procedures for its requisition and use in the context of taxpayers' rights and their protection are examined. Ways of harmonizing approaches to protecting taxpayers' rights are proposed, which can be used in the development of cooperation among BRICS countries in the field of taxation.
For scholars and practicing lawyers, teachers, graduate students, and law students, as well as for all those interested in tax law issues and comparative jurisprudence.
Keywords: tax information exchange, protection of taxpayers' rights, cooperation of tax authorities, BRICS, harmonization.
Author:
Author:Pustovalov Evgeny Vladimirovich
Cover:
Cover:hardcover
Category:
- Category:Law & Legal
- Category:Politics & Social Science
Dimensions:
Dimensions:22x15.5x1.8 cm
ISBN:
ISBN:978-5-7205-1937-7
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