Minneapolis, Minnesota USA · May 23-24, 2019

2015 Conference Materials: Washington, D.C.

Video – International Conference on Taxpayer Rights Welcome Remarks

Nina E. Olson, National Taxpayer Advocate.


2015 Conference Agenda – Wednesday November 18th

Day One

08:45 - 10:15
Panel 1: Taxpayer Rights: A Roadmap for Effective Tax Administration

The theory, principles, and sources of authority underlying taxpayer rights, the role of a taxpayer charter or taxpayer bill of rights in tax administration, and the mechanisms and remedies for enforcing a taxpayer charter or bill of rights.


Video - Taxpayer Rights: A Roadmap for Effective Tax Administration

The theory, principles, and sources of authority underlying taxpayer rights, the role of a taxpayer charter or taxpayer bill of rights in tax administration, and the mechanisms and remedies for enforcing a taxpayer charter or bill of rights.

10:45 - 12:15
Panel 2: The Right to be Informed: Transparency and Tax Administration

The role of transparency (including guidance, performance reporting, audit selection, and participation by and consultation with stakeholders via traditional and social media) in promoting voluntary compliance and trust in the tax administrator and the tax system.


Video - The Right to be Informed: Transparency and Tax Administration

The role of transparency (including guidance, performance reporting, audit selection, and participation by and consultation with stakeholders via traditional and social media) in promoting voluntary compliance and trust in the tax administrator and the tax system.


Video - IRS Commissioner's address

Remarks from the IRS Commissioner, John A. Koskinen

14:00 - 15:30
Panel 3: The Rights to Confidentiality and Privacy in an Age of Transparency

What are the implications of increased transparency for specific taxpayers? Specifically, how can legitimate privacy and confidentiality interests be protected in an age of heightened disclosure and scrutiny, information sharing between government agencies and countries, and "naming and shaming?" If the tax agency makes a compliance risk assessment of a taxpayer, what actions should that assessment drive and what rights and opportunities does the taxpayer have to challenge that assessment? How should tax agencies respond to public criticism of particular companies or sectors for legal tax avoidance?


Video - The Rights to Confidentiality and Privacy in an Age of Transparency

What are the implications of increased transparency for specific taxpayers? Specifically, how can legitimate privacy and confidentiality interests be protected in an age of heightened disclosure and scrutiny, information sharing between government agencies and countries, and "naming and shaming?" If the tax agency makes a compliance risk assessment of a taxpayer, what actions should that assessment drive and what rights and opportunities does the taxpayer have to challenge that assessment? How should tax agencies respond to public criticism of particular companies or sectors for legal tax avoidance?

16:00 - 17:30
Panel 4: The Right to Appeal to an Independent Forum: A Conversation

This panel will explore the role of tax tribunals in protecting taxpayer rights and promoting voluntary compliance.


Video - The Right to Appeal to an Independent Forum: A Conversation

This panel will explore the role of tax tribunals in protecting taxpayer rights and promoting voluntary compliance.

2015 Conference Agenda – Thursday November 19th

Day Two

08:30 - 10:30
Panel 1: Taxpayer Rights, Due Process, and Procedural Justice

Taxpayer protections in tax assessment and collection, and the role of procedural justice in driving voluntary compliance and cooperation.


Video - Taxpayer Rights, Due Process, and Procedural Justice

Taxpayer protections in tax assessment and collection, and the role of procedural justice in driving voluntary compliance and cooperation.

10:45 - 11:45
Keynote Address


Video - Slippery Slope Framework: The Impact of Power and Trust on Taxpayer Compliance Behavior

Keynote address by Erich Kirchler, Professor of Economic Psychology University of Vienna.

11:45 - 12:45
Panel 2: Fostering Voluntary Compliance: A Conversation with Tax Administrators

The panelists will discuss how a tax agency organizes itself to promote voluntary compliance and increase taxpayers’ willingness to comply with the tax laws; the role taxpayer service plays in promoting taxpayer trust and compliance, and how the impact of taxpayer service on voluntary compliance can be measured.


Video - Fostering Voluntary Compliance: A Conversation with Tax Administrators

The panelists will discuss how a tax agency organizes itself to promote voluntary compliance and increase taxpayers’ willingness to comply with the tax laws; the role taxpayer service plays in promoting taxpayer trust and compliance, and how the impact of taxpayer service on voluntary compliance can be measured.

14:00 - 15:30
Panel 3: The Right to a Fair and Just Tax System

The role of taxpayer advocates, taxpayer defenders, and ombuds in protecting taxpayer rights and promoting voluntary compliance.


Video - The Right to a Fair and Just Tax System

The role of taxpayer advocates, taxpayer defenders, and ombuds in protecting taxpayer rights and promoting voluntary compliance.

15:45 - 17:15
Panel 4: Challenges in “Operationalizing” Taxpayer Rights

Experiences with educating taxpayers about their rights, incorporating rights into guidance for and education of tax agency employees, protecting vulnerable taxpayer populations and providing taxpayer rights in countries with high tax noncompliance.


Video - Challenges in “Operationalizing” Taxpayer Rights

Experiences with educating taxpayers about their rights, incorporating rights into guidance for and education of tax agency employees, protecting vulnerable taxpayer populations and providing taxpayer rights in countries with high tax noncompliance.