Chapter 3

Page 39 Section 3.3

A14

Q.8 Briefly explain the ethical responsibilities of the tax implementing authorities. (10)
Solution

A14

Ans.8 A concise code which can enlist ethical responsibilities of Tax Administrators can be as
under:
(i) Obey all laws relating to taxation and grant no exemptions, credit or advantage to any
taxpayer that is not provided by the law;
(ii) Be dedicated to the highest ideal of honesty and integrity in all matters in order to
maintain the respect and confidence of the government and taxpayers;
(iii) Strive to be impartial, fair, neutral and consistent in administering the law without
regard to race, social or economic circumstance;
(iv) Provide prompt, efficient and quality service to all stakeholders in an effort to exceed
their expectation;
(v) Refrain from actively participating in partisan political activities;
(vi) Accurately record proceedings and maintain taxpayer information in the strictest
confidence and highest level of security;
(vii) Refrain from soliciting gifts for actions and non-actions;
(viii) Make reasonable effort to collect the proper amount of tax revenue due at the lowest
possible cost to the state, and in a manner that warrants the highest degree of
confidence in our integrity, efficiency, effectiveness and fairness;
(ix) Respond to valid taxpayer refund claims with the same diligence as employed in
collection of taxes;
(x) Educate taxpayers on their rights and responsibilities to ensure the highest possible
levels of voluntary compliance to the laws.