Autore:  Piergiorgio Valente

The envisaged purpose of the Model Taxpayer Charter is for such Charter to become the reference framework for all Countries. The Charter is based on some incontrovertible key elements such as equity, in order to optimize taxpayers’ compliance levels, and transparency, which demands both, the adoption and the implementation of clear and simple tax provisions. The Model Taxpayer Charter identifies taxpayers’ duties and liabilities vis-à-vis Tax Authorities as well as taxpayer’s rights, and first among these, the right to defense. The promotion of a system based on mutual trust and the acknowledgement of rights and duties of all the parties involved is expected to produce considerable benefits for both, taxpayers and Tax Authorities alike.