Source: Australian Tax Forum Journal Article
Published Date: 1 Apr 2017
The way in which tax disputes are managed and resolved can have a significant impact on the overall experience that taxpayers may have in interacting with revenue authorities. This in turn can impact on taxpayer voluntary compliance. A number of revenue authorities around the world have introduced various initiatives aimed at preventing or resolving disputes earlier in the disputes process. One of which is the introduction of in-house facilitation, a form of alternative dispute resolution (ADR) that generally utilises a revenue authority member of staff trained in mediation techniques to help facilitate an agreement between parties. HM Revenue and Customs (HMRC) in the United Kingdom (UK) and the Australian Taxation Office (ATO) in Australia formally adopted forms of in-house facilitation programs in 2013 and 2014, respectively. Set against this background, this article uses dispute systems design (DSD) principles to evaluate the tax dispute resolution system in the UK and consequently makes recommendations for improvements to the system, drawing from DSD features of the Australian tax dispute resolution system and the ATO's current Reinventing the ATO transformation project. The recommendations put forward in this article include a greater integration of the dispute resolution system and ADR within the overall tax administration system and improvements in the support of the system by HMRC members at all levels.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.