shopping_cart

Your shopping cart is empty

Compliance costs and taxation impact statements

Publication date: 01 Jan 97 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol 13 No 2

Pages: pp.227-275

Abstract:
The issue of compliance costs is firmly on the political agenda and steps are being taken to ensure that the impact on the compliance burden that arises as a result of tax changes is taken into account in the governmental process. This paper considers the introduction in Australia of Taxation Impact statements, which seek to assess the impact on taxpayers of legislative change. It considers their use and usefulness in the light of the UK's experience with its system of Compliance Cost Assessments.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles

Prof Michael Walpole CTA
Photo of author, Michael WALPOLE Prof Michael Walpole CTA is the Head of School at the School of Taxation and Business Law (including Atax) in the UNSW Business School. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner (solicitor and barrister). As a partner in a small firm, Michael's legal practice was extremely varied, ranging from criminal defence, through family law and estate planning, to commercial and taxation matters. Michael has authored and co-authored several books including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs. He has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA. Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. In 2010 and 2012, he was engaged in a project at the Centre for Business Tax to study the role of tax in choices made by large companies when locating valuable intangible property. In 2012, Michael was also a Visiting Professor in the Centre for Tax Policy and Administration at the OECD in Paris. While at the OECD, Michael worked on research projects related to VAT and to tax compliance costs and he continues to contribute to the work of the CTPA Indirect Taxes division. - Current at 30 May 2017
Click here to expand/collapse more articles by Michael WALPOLE.
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 01 October 2016
Click here to expand/collapse more articles by Chris EVANS.