Research at Bond

Current Research Projects

Championing the Rights of Taxpayers

Contrary to popular perception, tax avoidance is not the norm – but it has been shown that people are more likely to try to beat the system or look for loopholes when they believe their tax system is unfair.

A pioneering scholar in the area of taxpayers’ rights, Bond’s Dean of Law, Professor Duncan Bentley is currently preparing a template of ‘best practice’ taxpayers’ rights suitable to be adapted by countries around the world.

“The model will be of particular interest to developing countries and transitional economies, such as those in Eastern Europe, where they are either overhauling existing or introducing completely new tax systems,” said Professor Bentley.

“The model provides a complete charter of legal and administrative rights, based on research into existing practices around the world.

“These range from taxpayers’ fundamental right to appeal against a tax department decision and their right to a fair trial in cases of criminal tax avoidance, through to the department’s day-today treatment of taxpayers, dealing with them as ‘clients’ or ‘customers’ who are presumed honest.”

Having examined the rights of taxpayers worldwide over the past ten years of developing this model, Professor Bentley asserts that Australia has one of the most sophisticated tax systems in terms of administrative rights.

“There are several key areas of concern, however, relating to legal rights,” he said.

“For instance, if the Australian tax authorities want to search your premises for evidence of tax avoidance, they don’t need a formal warrant to do so. In other words, murder suspects have more protection under the law than Australian taxpayers in this context.

“Another critical issue relates to transfer of confidential tax information which, under our current charter, may well be given to a foreign tax authority without the taxpayer’s knowledge or consent.”

In providing legal protection for taxpayers’ rights, Professor Bentley says that Germany leads the field.

“By incorporating the best practices adopted by a range of different tax systems, I have developed a model that governments can use as a basis for the development of a new or improved tax system.

“And by presenting a system that taxpayers believe is equitable, they will find that their citizens are far more likely to pay their fair share of tax.”

Key Project Team Members

  • Professor Duncan Bentley - Bond University

Contact:

Professor Duncan Bentley

Faculty of Law
BOND UNIVERSITY QLD 4229
AUSTRALIA

Phone: +61 7 5595 2264
Email: duncan_bentley@staff.bond.edu.au