Tax Administration versus Taxpayer – A New Deal?
- M.T. Soler Roch
- World Tax Journal, 2012 (Volume 4), No 3
- 26 September 2012
The evolution of the relationship between the tax administration and the taxpayer from a concept based on taxing power, governed by principles and legal rules, to the enhanced relationship based on a fair-play attitude and implemented by soft-law instruments.