Developing forms of supporting to protect the rights of tax payers - Experience in some countries and policy recommendations for Vietnam

Abstract

In Vietnam, the development of the taxpayer supporting forms has not met the demand of the tax development, especially the protection of taxpayers rights. The paper researches experiences of the United States, Canada, Mexico, Japan, etc. in taxpayers rights protetion through the development of supporting forms such as tax agents, office of the inspector. The paper, bases on the experience of other countries,  assesses the legal practice and the importance of developing of taxpayers supporting forms in Vietnam, thereby making some recommendations on practice and policy to promote the development of taxpayer supporting forms in Vietnam, contributing to the protection of taxpayers rights.