Miscellaneous 2010

The Pharisee & the tax collector in the 21st century

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2010


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.

Author Profile
Dennis Moodley
Author Profile
Katherine Ritchie

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Miscellaneous 2010

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