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The relationship between tax administrators and tax practitioners : the Australasian environment.

Publication date: 01 Mar 08 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 14 No 1 2008

Pages: pp.99-114

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.

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Author profiles

Dr Mark Burton
Mark is Senior Lecturer, School of Law, University of Canberra. - Current at 17 August 2005
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Dr Justin Dabner CTA
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia. - Current at 01 April 2016
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