The protection of taxpayers’ rights is an important issue of any democratic country, as it concerns matters related to basic human rights and freedoms. When we take into account basic components of taxpayers’ rights in most of the developed European countries, such as the right to information and assistance, the right to appeal, the right to the consistent application of legal provisions, the right to security, the right to privacy and the right to data secrecy and confidentiality, we can deduce that those rights are also recognized to the taxpayers in Republika Srpska. In order to further improve the relationship between the Tax Administration and the taxpayers in the Republika Srpska, we suggest that the Tax Administration, following the example of the Tax Administration of the Republic of Serbia and the tax authorities of other countries, should in future activities draw up the Charter of Taxpayers which would represent a full affirmation of their rights and an additional aspect of the Tax Administration’s openness towards taxpayers. In the future, the Tax Administration should also consider the possibility of setting up tax ombudsman institutions as well as specialized tax courts before which tax disputes would be conducted.
Kilka uwag o responsywności prawa podatkowego na przykładzie urzędowych interpretacji prawa podatkowego