Balancing the Scales – Tax Compliance and Taxpayer Rights

Balancing the Scales – Tax Compliance and Taxpayer Rights

Dates

1 Week: May 12 - 16, 2025                           

2 Weeks: May 12 - 23, 2025

1 Week: June 9 - 13 , 2025                        

2 Weeks:  June 9 - 20, 2025

Location

• Cape Town                             
• Johannesburg

Format

 In-Person/Online

Tuition (In Person)

1 Week

$999 pp individual                      

$800 pp for groups of 5+

2 Weeks

$1,500 pp individual                    

$1,150 pp for groups of 5+

Tuition (Online)

1 Week

$600 pp individual                      

$400 pp for groups of 5+

2 Weeks

$800 pp individual                        

$500 pp for groups of 5+

Course Overview

The Balancing the Scales course delves into the interplay between tax compliance and the protection of taxpayer rights, offering a nuanced understanding of how to foster a fair, efficient, and transparent tax system. Designed for tax professionals, policymakers, legal practitioners, and business leaders, this course emphasizes strategies to promote voluntary compliance while safeguarding taxpayer protections.

Key topics include:

• Tax Compliance Frameworks: Understanding compliance requirements, challenges, and enforcement mechanisms.
• Taxpayer Rights: Exploring legal and ethical standards, including privacy, fairness, and due process.
• Conflict Resolution: Navigating disputes through administrative appeals, mediation, and litigation.
• Policy Design: Balancing government revenue needs with equitable treatment of taxpayers.
• Global Trends: Addressing cross-border compliance, digital taxation, and international agreements.

Target Audience

Tax professionals, policymakers, auditors, and taxpayers.

1 Week Course Outline

Course Outline

Day 1: Introduction to Tax Compliance and Taxpayer Rights

• Overview of tax compliance: Purpose and significance.
• Understanding taxpayer rights: Global principles and frameworks.
• Role of tax authorities in promoting compliance and protecting rights.
• Legal foundations: Tax laws, codes, and international agreements.

Day 2: Taxpayer Obligations and Rights

• Key taxpayer obligations: Filing, reporting, and payment.
• Overview of taxpayer rights: Fair treatment, privacy, and appeals.
• International frameworks: OECD guidelines and best practices.
• Case studies: Examples of violations and enforcement.

Day 3: Enforcement and Dispute Resolution

• Tax enforcement mechanisms: Audits, penalties, and sanctions.
• Balancing enforcement with the protection of taxpayer rights.
• Dispute resolution: Administrative processes, mediation, and litigation.
• Role of tax ombudsman and taxpayer advocates.

Day 4: Claims and Dispute Resolution

• Strategies to enhance voluntary compliance.
• Role of education and transparency in fostering trust.
• Technology in tax compliance: E-filing, data analytics, and automation.
• Addressing challenges: Evasion, avoidance, and fraud.

Day 5: Emerging Trends and Practical Applications

• Taxpayer rights in a digital economy: Data privacy and cybersecurity.
• International collaboration in tax compliance and rights protection.
• Workshop: Developing a compliance and taxpayer rights framework.
• Final assessment, feedback, and certification ceremony.

2 Week Course Outline

Week 1: Fundamentals of Tax Compliance and Rights

Day 1: Introduction to Tax Systems

• Purpose and structure of tax systems.
• Legal foundations of compliance and taxpayer rights.

Day 2: Taxpayer Obligations

• Filing, payment, and reporting requirements.
• Understanding penalties for non-compliance.

Day 3: Taxpayer Rights

• Key principles: Fair treatment, confidentiality, and due process.
• Role of international agreements in protecting rights.

Day 4: Tax Administration and Enforcement

• Roles and responsibilities of tax authorities.
• Enforcement measures: Audits, assessments, and penalties.

Day 5: Dispute Resolution Mechanisms

• Administrative and judicial processes.
• Role of alternative dispute resolution (ADR) in tax disputes.

Week 2: Advanced Topics and Practical Applications

Day 6: Technology and Innovation in Tax Compliance

• Digital tax tools: E-filing, automation, and AI.
• Challenges in regulating digital transactions and cryptocurrencies.

Day 7: Voluntary Compliance Strategies

• Building taxpayer trust through transparency and engagement.
• Role of public awareness campaigns and taxpayer education.

Day 8: International Collaboration

• OECD and G20 initiatives on tax compliance and rights.
• Addressing global tax challenges: Evasion, avoidance, and BEPS.

Day 9: Emerging Issues in Taxpayer Rights

• Data privacy and cybersecurity in digital taxation.
• Balancing rights with enforcement in cross-border taxation.

Day 10: Capstone Workshop and Certification

• Group exercise: Designing a balanced tax compliance and rights strategy.
• Presentations, feedback, and certification ceremony.