8Thomas Jefferson,Toward a More Perfect Tax System: A Taxpayer Bill of Rights as a Framework for Effective Tax Administration, http ://www. taxpayeradvoeate, irs. gov/userfiles/file/2013 fullreport/toward - a - more - perfect - tax - system - a - taxpayer - bill - of - rights - as - a - framework - for - effective - tax - administration, pdf.
9Internal Revenue Service of United States ,Taxpayer Bill of Rights, https ://www. irs. gov/Taxpayer- Bill - of- Rights.
10OECD,Taxpayer' s Rights and Obligations- Practice Note, http://www, oecd. org/tax/administration/Taxpayers_Rights_ and_Obligations - Practice_Note. pdf.
