Lessons for tax administrators in adopting the OECD's "enhanced relationship" model - Australia's and New Zealand's experiences.
28 Jul 09 |
BULLETIN FOR INTERNATIONAL TAXATION
Issue: Vol 63 No 7 2009
Pages: pp. 316-326
In considering how tax administrators should relate to tax intermediaries (essentially tax advisers and banks), one approach has been to move tax administrators from a command and control posture to a more sophisticated form of regulation, as recently endorsed by the OECD's "enhanced relationship" model. The tax administrators in Australia, the Australian Taxation Office, and New Zealand, the New Zealand Inland Revenue, have recognised the significance of their relationship with the tax profession in seeking to maximise voluntary compliance. These tax administrators have espoused their relationship with the profession as being a partnership (the partnership model). This article explores the experiences of Australia and New Zealand with the partnership model. The aim is to inform other countries of the issues and difficulties that can be expected to arise in implementing the OECD's enhanced relationship model, at least as concerns the relationship with tax practitioners.
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Mark is Senior Lecturer, School of Law, University of Canberra.
- Current at
17 August 2005
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