Dabner, Justin (2012) Constraints on the "Partnership" Model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom. British Tax Review, 2012 (4). pp. 526-552.

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Abstract

The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged y recent theories proposing a partnership framework, or "enhanced relationship" model in the terms adopted by the OECD. For over a decade, the Australian and New Zealand tax administrators have championed such a model as part of their "responsive regulation" initiative. The UK has had its "working together" programme and frameworks for a better relationship with business. This article reports on research conducted in Australia, New Zealand and UK focusing on the aspect of the model which deals with the relationship between the tax administrator and tax practitioners. It will be argued that the goal of forming an enhanced relationship has been problematic in Australasia and largely outside of the control of the tax administrators but that cultural considerations in the UK suggest a more promising outcome.

Item ID:	25452
Item Type:	Article (Research - C1)
ISSN:	0007-1870
Keywords:	taxation
Related URLs:	Publisher
Date Deposited:	02 Apr 2013 00:25
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%
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