Published on 01 Dec 10
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper examines the public's perception of tax collectors/administrators through the centuries. At the heart of the research from the 20th and 21st centuries is the introduction of the self-assessment process. This system transfers tax obligations to taxpayers. Within this context, the paper examines why perceptions of hatred of tax administrators still exist.
Dennis is Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010 Current at 21 March 2011
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010 Current at 02 March 2011
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