The relationship between tax administrators and tax practitioners : the Australasian environment.
01 Mar 08 |
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY
Issue: Vol 14 No 1 2008
The current approach to administering the taxation laws by the New Zealand Inland Revenue is founded on the responsive regulation model. Under this model, the administrators' approach reflects the posture adopted by the taxpayer. Thus, the focus is on extending assistance to compliant taxpayers and punishing recalcitrant taxpayers. It is thought that this model most effectively encourages voluntary compliance by taxpayers and thereby enhances the efficiency of tax administration.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Justin graduated from the University of Tasmania in 1984 with honours in Law and Commerce. In 1990 he took up a position as the National Tax Director for Deloitte Touche Tohmatsu in Melbourne and later Ernst and Young in Sydney. A holiday in Cairns turned into a life changing event when the opportunity arose to move to assist in
establishing a Law school at the Cairns campus. Justin’s primary tax law interests are in international comparative work having previously
been seconded to the Tax Policy Institute at Kansai University in Osaka and just having returned from projects in Dubai and New Zealand. During the last few years he has also been working on a
collaborative project examining emerging issues in the relationship between tax administrators and tax practitioners.
Current at 17 May 2008