Taxpayers' Rights: Comparative Analysis of the United States of America and the Latin American Institute of Tax Law (ILADT)

This Article addresses the challenges, trends, and evolution of Taxpayers’ Rights both in the Unites States and in Latin America, particularly by comparing the U.S. Taxpayers’ Bill of Rights and the recently adopted Taxpayers’ Rights Letter from the Latin American Institute of Tax Law (ILADT). Furth...

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Bibliographic Details
Published in:Florida tax review 2021-10, Vol.22 (3), p.1034
Main Author: Bazó, Andres
Format: Article
Language:English
Subjects:
Bill of Rights-US
Civil rights
Comparative analysis
Human rights
Law
Legislation
Legitimacy
Rights
Supreme courts
Tax collections
Taxation
Taxes
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Summary:This Article addresses the challenges, trends, and evolution of Taxpayers’ Rights both in the Unites States and in Latin America, particularly by comparing the U.S. Taxpayers’ Bill of Rights and the recently adopted Taxpayers’ Rights Letter from the Latin American Institute of Tax Law (ILADT). Furthermore, although in Latin American this is a relatively more recent topic, nonetheless, in the United States it is not, and the Article also addresses the evolution of taxpayers’ rights both from the point of view of the U.S. Constitution as well as iconic decisions from the U.S. Supreme Court.
ISSN:1066-3487
2476-1699
DOI:10.5744/ftr.2019.1597