6th
INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS
Taxpayer Rights, Human Rights: Issues for Developing Countries
05-08 October 2021 | African Tax Institute, University of Pretoria, South Africa | Online
Welcome to the Resources page for the 6th International Conference on Taxpayer Rights. On this page, you will find the conference agenda, speaker biographies, and presentation abstracts and slides. We will post recordings of each session soon after the end of each days’ presentations. If you have any questions about this or upcoming conferences, please contact us at info@taxpayer-rights.org.
Each year, the Observatory on the Protection of Taxpayer Rights, a project undertaken by the International Bureau of Fiscal Documentation, publishes a Yearbook on Taxpayer Rights. The Yearbook contains reports from more than forty countries, covering the practical protections of taxpayer rights in those locations. As part of the International Conference on Taxpayer Rights each spring, Professor Pasquale Pistone and Philip Baker, Q.C., share highlights of the current report.
Workshop:
The Role of
Tax Clinics & Taxpayer Ombuds
& Advocates in Protecting Taxpayer Rights
05 Oct 2021
The Role of Tax Clinics & Taxpayer Ombuds/Advocates in Protecting Taxpayer Rights
Moderator: Nina E. Olson, Executive Director, Center for Taxpayer Rights, United States
Panelists:
Elena Fowlkes, Taxpayer Advocate, District of Columbia Office of Tax and Revenue, United States
Mary Gillum, Director, Tennessee Taxpayer Project, Legal Aid Society of Middle Tennessee & the Cumberlands, United States
Thabo Legwaila, CEO of the Office of the Tax Ombud; Professor, University of Johannesburg, South Africa
Asha Ramgobin, Executive Director, Human Rights Development Initiative, South Africa
ICTR
Day One
Panel 1
06 Oct 2021
Taxpayer Rights as Human Rights
Moderator: Frans Viljoen, Director, Center for Human Rights, University of Pretoria, South Africa
Panelists:
Patricia A. Brown, United Nations Department of Economic and Social Affairs, Financing for Sustainable Development Office, United States — Slides —
Judge Dennis Davis, President, Competition Appeals Court, South Africa; Chair, Davis Tax Commission
Judge Bernard Ngoepe, Office of the Tax Ombud, South Africa
Asha Ramgobin, Executive Director, Human Rights Development Initiative, South Africa
ICTR
Day One
Panel 2
06 Oct 2021
Taxation as a Means to Achieving Sustainable Development Goals in Africa & Other Developing Countries
Moderator: Sansia Blackmore, African Tax Institute, University of Pretoria, South Africa
Panelists:
Odd-Helge Fjeldstad, Chair, Michelsen Institute, Norway; African Tax Institute, University of Pretoria, South Africa — Slides —
Johanna Mugler, Institute of Social Anthropology, Bern University, Switzerland — Slides —
Annet Oguttu, African Tax Institute & Department of Taxation, University of Pretoria, South Africa — Slides —
ICTR
Day Two
Panel 3
07 Oct 2021
Independent Administrative Appeals and the Promotion of Integrity and Fairness in the Tax System
Moderator: Jan de Goede, International Bureau of Fiscal Documentation, The Netherlands
Panelists:
Leslie Book, Villanova Law School, United States — Slides —
Carika Fritz, School of Law, University of Witwatersrand, South Africa — Abstract — — Slides —
George Pitsilis, Governor, Greek Independent Revenue Authority, Greece
ICTR
Day Two
Current Developments I
07 Oct 2021
IBFD Observatory on Taxpayer Rights and
Current Developments Part I
Panelists: — Slides —
Philip Baker, Q.C., Field Court Tax Chambers; Visiting Professor, Oxford University, United Kingdom
Pasquale Pistone, International Bureau of Fiscal Documentation, The Netherlands — 2020 IBFD Yearbook on Taxpayers’ Rights —
Katerina Perrou, Post-Doctoral Researcher and Lecturer in Tax Law, National and Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece.
ICTR
Day Two
Panel Four
07 Oct 2021
The Role of Legal Privilege in the Protection of Taxpayer Rights
Moderator: Philip Baker, Q.C., Field Court Tax Chambers; Visiting Professor, Oxford University, United Kingdom
Panelists:
Abdalla Ali-Nakyea, Managing Partner, Ali-Nakyea & Associates, Ghana — Abstract — — Slides —
Elzette Muller, Pretoria Society of Advocates, South Africa — Slides —
Chris Rizek, Caplin & Drysdale, Chartered, United States — Slides —
ICTR
Day Three
Panel Five
08 Oct 2021
Digitalization of Tax Administration and the Implications for Protection of Taxpayer and Human Rights
Moderator: John Chakasikwa, Office of Commissioner General, Zimbabwe Revenue Authority, Zimbabwe
Panelists:
Sylvie DeRaedt, Research Manager, DigiTax Centre, University of Antwerp, Belgium — Slides —
Nimmo Osman Elmi, Linkoping University, Sweden — Slides —
Dayanard Manoli, McCourt School of Public Policy, Georgetown University, United States — Slides —
Luisa Scarcella, Post-doctoral Researcher, DigiTax Centre, University of Antwerp, Belgium — Abstract — — Slides —
ICTR
Day Three
Current Developments II
28 May 2021
Current Developments in Caselaw in Human Rights that have Implications for Tax
Panelists:
Kristin Hickman, University of Minnesota Law School, United States — Slides —
Asha Ramgobin, Executive Director; Human Rights Development Initiative, South Africa
ICTR
Day Three
Panel Six
08 Oct 2021
Barriers to Access to Justice and Their Impact on Achieving Sustainable Development Goals
Moderator: David J. Bakibinga, Makerere University School of Law, Uganda
Panelists:
Susi Baerentzen, International Bureau of Fiscal Documentation, The Netherlands — Slides —
Bernadene de Clercq, University of South Africa, South Africa — Slides —
T. Keith Fogg, Harvard Law School Low Income Taxpayer Clinic, United States — Abstract — — Slides—
Adrian Sawyer, University of Canterbury, New Zealand — Slides —
