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Taxpayers' Rights And The Third Man

John Cullinane Tax Partner Deloitte writes on taxpayers' rights and the role of the Third Man
It is a truism that to achieve the full potential from the tensions or complexities of any relationship there needs to be an intermediary. So it is with the tax relationship between the State and its citizens.
Why taxpayers' rights?
Tax is required in any predominantly market economy to finance public services. Tax prevents — and has to prevent — the citizen from spending the money that would otherwise command the resources that those public services require.
But tax imposes other costs on citizens — the cost of complying with the tax law the economic...

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