A tax payer is also known as an assessee. Every country have different acts governing the duities of taxpayers. Hence a taxpayer is requred to fulfill following duities in accordance to a country's tax act

Any government developsits own priciples while adopting a tax policy. These are collectively referred to as cannons of taxation.
These were first developed by Adam Smith in his book entitled 'Wealth of nation'. Bastable and other modern economists have added to it