** Winner of the European Academic Tax Thesis Award**

No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights. These rights are essential in establishing an effective and reasonable taxation process. Author Duncan Bentleyand#8217;s work argues that it is timely and beneficial to articulate a Model of taxpayersand#8217; rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a...