Senior Lecturer Dr Carika Fritz and the Head of the Department of Mercantile Law in the Faculty of Law, Prof Monray Marsellus Botha, and Senior Lecturer Dr Carika Fritz, are representing the University of Pretoria today at the 4th International Conference on Taxpayer Rights, convened by the National Taxpayer Advocate of the United States (US) Internal Revenue Service and hosted at the University of Minnesota Law School, Minneapolis, US.
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The Head of the Department of Mercantile Law, Prof Monray Marsellus Botha and Senior Lecturer Dr Carika Fritz from the same department is representing the University of Pretoria today (Friday, 24 May 2019) at the 4th International Conference on Taxpayer Rights in Minneapolis, United States of America. The paper they are presenting is titled 'Whistle-blowing for refward, friend or foe? Exploring a possible tax whistle-blowing programme in South Africa'. The conference is convened by the National Taxpayer Advocate of the United States (US) Internal Revenue Service and hosted at the University of Minnesota Law School, Minneapolis, US, and explores the role of the taxpayer rights in the digital age, and the implications of the expanding digital environment for transparency, certainty, and privacy in tax administration. the expanding digital environment for transparency, certainty, and privacy in tax administration.
For two days, the conference will consider:
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The existence and analysis of taxpayer charters and taxpayer bills of rights around the world, and the foundation of taxpayer rights in human rights.
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An analysis of the treatment of taxpayer rights, including common and civil law, with recommendations to establish some global common standards;
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The impact of big data on the right to privacy in the context of tax administration;
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The availability of administrative guidance, its role in fostering compliance, and administrative or statutory vehicles for obtaining access to that guidance;
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Taxpayers’ reliance on published administrative guidance, how authorities treat that reliance, and remedies for taxpayers harmed by such reliance;
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The role of “whistleblowers” in tax administration, including access to tax information, and protections for both the whistleblower and the subject taxpayer
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The impact of increasingly digital delivery of taxpayer assistance on vulnerable taxpayer groups, including the efficacy of different modes of communicating with taxpayers in order to promote compliance; and
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The ability of taxpayers to bring cases to court, especially in countries where taxpayers are either afraid of seeking assistance or relief or reluctant because of cultural reasons.
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