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The impact of verbal and numerical reporting standards on Inland Revenue Department investigators' judgments

Publication date: 01 Aug 00 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 6, No 1

Pages: pp3 - 23

A study has been completed, investigating the effect of tax penalties, numerical and verbal standards, to determine whether specific standards result in a more favourable outcome to the taxpayer.

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Author profiles

Peggy A HITE
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Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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