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The partnership model of the relationship between tax administrators and tax practitioners: drivers, challenges and prospects.

Publication date: 22 Aug 11 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 11 Issue 2 2008

Pages: pp. 108-137

Abstract:

This article reviews the history of the partnership model of tax administration and the challenges that the model has encountered, and also reflects upon the prospects of the model. Avenues for further critical reflection upon the operation of the partnership model are then suggested, with a view to the enhancement of the model.

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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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