Introduction

John Whiting tax partner PricewaterhouseCoopers LLP introduces this week's special edition of The Tax Journal which looks at a subject of wide general interest — taxpayers' rights and responsibilities

Taxation raises many issues. The three parties involved — the tax authorities the taxpayer and the tax adviser — all have things they must do to play their part in the continuing story that has been played out for at least as long as there have been written records in the world. Indeed it is often said that taxation is the price we pay for living in a civilised society.