Abstract
There are multiple avenues open for research on fundamental rights / human rights and tax law, including the advancement and protection of individual rights and collective rights. These avenues include the analysis of the case law of international tribunals and national courts, as well as practical means of protecting taxpayers' rights.  Collective rights raise several issues of theory, including balancing individual and collective rights.  There are novel areas for research including artificial intelligence and the importance of taxpayer protection in behavioural responses to taxation.  The author issues a plea that, when considering other areas for research, the researcher does not forget the dimension of the protection of taxpayers' rights.
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