Published on 01 Oct 02
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article examines the progress made in New Zealand since 1997/98 with taxation impact statements, better known as Compliance Cost Impact Reports (CCIRs), comprising two main types, Compliance Cost Assessments (CCAs) and
Compliance Cost Statements (CCSs). The article briefly discusses what is meant by compliance costs prior to building upon the comprehensive work of Evans and
Walpole, with their international review of the use of taxation impact statements, although the article limits this extension to developments in New Zealand.
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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