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Compliance Cost Impact Statements in New Zealand - How Far Have We Come?

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.

Author profile:

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 Click here to expand/collapse more articles by Adrian J SAWYER.
 
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