Lessons for tax administrators in adopting the OECD's "enhanced relationship" model - Australia's and New Zealand's experiences
Dabner, Justin, and Burton, Mark (2009) Lessons for tax administrators in adopting the OECD's "enhanced relationship" model - Australia's and New Zealand's experiences. Bulletin for International Taxation, 63 (7). pp. 316-326.
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In considering how tax administrators should relate to tax intermediaries, one approach has been to move tax administrators from a command and control posture to a more sophisticated form of regulation, as recently endorsed by the OECD's "enhanced relationship" model. The tax administrators in Australia and New Zealand have recognized the significance of their relationship with the tax profession in seeking to maximize voluntary compliance. These tax administrators have espoused their relationship with the profession as being a partnership (the partnership model). This article explores the experiences of Australia and New Zealand with the partnership model.
|Item Type:||Article (Refereed Research - C1)|
|Keywords:||taxation; international taxation|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%|
|SEO Codes:||94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%|
|Deposited On:||21 May 2010 14:18|
|Last Modified:||12 Feb 2011 03:21|
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