1. Lexikon der Wirtschaft. https://www.bpb.de/nachschlagen/lexika/lexikon-der-wirtschaft/20760/steuerzahler. Accessed 01 Sep 2021
2. Brzezinski, B.: Taxpayers’ rights: some theoretical issues. In: Nykiel, W., Sek, M. (eds.) Protection of taxpayer’s rights, European, International and Domestic Tax Law Perspective, pp. 17–32. Oficyna Wolters Kluwer Business, Warsaw (2009)
3. Confédération Fiscale Européenne: Model Taxpayer Charter. http://www.taxpayercharter.com/charter.asp?id=15. Accessed 10 May 2021
4. Platform for Tax Good Governance: Corporate Tax Policy Key Priorities Q&As September 2020. https://ec.europa.eu/taxation_customs/sites/default/files/confederation_fiscale_europeenne_tax_advisers_europe.pdf. Accessed 10 May 2021
5. Savvas, K.: European Union - EU whistle-blower directive: taking taxpayers’ rights seriously. World Tax J. 13(2), 30 (2021)