The 2022 IBFD Yearbook on Taxpayers’ Rights Now Released

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We are pleased to announce the launch of the 2022 edition of the Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook on Taxpayers’ Rights.

observatory protection taxpayers rights

Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, Directors of IBFD’s OPTR, will present the Yearbook at the 8th International Conference on Taxpayer Rights, hosted by the Center for Taxpayer Rights, explaining some of the main events and trends that arose last year in the protection of taxpayers’ rights around the world. 

The OPTR reports on the protection of taxpayers’ fundamental rights around the world. The precise and technical information of the OPTR contains reference to taxpayer bills, conventions, and statutes, also in their judicial and administrative interpretation, which explore how states apply this protection in practice. 

The OPTR serves as a unique legal basis for developing further research on the legal remedies, including the related project of the International Law Association, that secure the effective protection of taxpayers’ rights. It is hoped that this may contribute to nudging the convergence towards a global standard in this field. 

This publication, the sixth of its kind released by the OPTR, compiles up-to-date information on the effective protection of taxpayers’ rights in 45 countries and 3 units up to 31 December 2022.

View the General and National Reports of the Observatory for the Protection of Taxpayers’ Rights 2022.