In the context of enforced tax collection, this Article will focus on three taxpayer rights the government should preserve in building an effective system: (1) the right to be informed, (2) the right to challenge the underlying liability and the proposed collection action, and (3) the right to a fair and just tax system. In order to provide a broad outlook on these principal taxpayer rights, this Article will discuss the tax collection systems of six countries: the United States, England, Germany, Switzerland, Croatia, and Australia. Within the context of each country’s enforcement mechanism, this Article will highlight how the identified taxpayer rights are viewed and determine the efficacy of each system structure in protecting the rights of its citizens. Finally, after outlining the collection process of each country, this Article will offer concrete observations on how to best protect the identified taxpayer rights when collecting from citizens who did not voluntarily pay, considering the rights and needs of individual citizens, as well as the needs of society as a whole.