The report examines the legal frameworks governing taxpayer rights and tax authority powers across OECD nations. It provides a comprehensive analysis of the diverse legal provisions in twenty-two member countries, detailing the rights afforded to taxpayers and the compliance mechanisms available to tax administrations. The accompanying tables offer a comparative overview of country practices as of 1989 and highlight significant legislative reforms enacted in the years preceding the report.

This report is regarded as a foundational comparative study on taxpayer rights and obligations within OECD member states. Its detailed legal analysis and comparative tables provide essential reference material for understanding the fiscal landscape of the early 1990s. The work serves as a valuable resource for policymakers, legal scholars, and tax professionals seeking to understand international tax law and administrative practices.