The impact of verbal and numerical reporting standards on Inland Revenue Department investigators' judgments
01 Aug 00 |
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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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015