The tax reforms that most countries are currently facing are numerous and difficult, and temptation is high to reinforce strongly the legal means given to tax administrations to seek and collect information aimed at increasing much needed tax collections. However, the interaction between tax administrations and the taxpayer needs to be balanced and neutral from unjustified suspicion. The new powers granted to tax administrations cannot be limitless or go beyond the higher principles that govern our democracies.
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Region:
Canada
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Czech Republic
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France
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Germany
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Kazakhstan
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Luxembourg
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Netherlands
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Poland
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Romania
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Russia
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Slovakia
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Spain
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Switzerland
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Ukraine
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United States
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