A Comparative Legal Study On Cross- Jurisdictional Taxpayer Rights: India Vs International Standards
- IJLLR Journal
- Apr 13
- 1 min read
Shivani Soni, Institute of Law, Nirma University
ABSTRACT
This research paper comparatively analyzes the taxpayers' rights in the purview of India and other countries. Taxation is a fundamental source of revenue for the government. The present political atmosphere has resulted in an expansion of tax administrations' investigative capabilities to address tax evasion and aggressive tax planning. In response to public demands for more effective actions against tax fraud and evasion, considering the role that taxpayers play in ensuring that taxation powers are exercised within the constraints of the rule of law, such additional authority must be balanced with the swift and efficient protection of taxpayers' fundamental rights. This tendency supports the growing significance of the debate over the practical safeguarding of taxpayers' rights. This paper examines how the taxpayers' rights vary across jurisdictions depending on each country's legal framework and policies. It encompasses the entitlements and protections granted to individuals in taxation, which include the right to information, the right to privacy, the right to challenge tax assessments, and the right to appeal decisions. The study adopts a mixed-method approach to analyse taxpayers' rights through qualitative and comparative analyses. The study tries to map out a comparative approach adopted by different countries, including India, and the recent developments made about the rights of taxpayers, which are codified under tax legislation along with administrative directives, and the role of the judiciary.
Keywords: Social Equity, Right to Information, Right to Privacy, Tax Planning.
