TAXPAYER COMPLAINTS MANAGEMENT

Abstract

The tax system creates an uneven power arrangement between taxpayers and tax authorities because tax authorities are empowered to administer taxes - which is a mandatory payment to government not warranting direct service be reciprocated unlike charges, levies, and fees. However, the tax authority is expected to provide adequate guidance and assistance to ease the cost and process of compliance. To guide the delivery of its service to the taxpayer, service standards are set by way of laws, regulations, and a charter, ensuring citizens are aware of their rights to excellent service delivery by the tax authority.