Self assessment: Are we there yet? Are we there yet?
Woellner, Robin, and Graw, Stephen (2006) Self assessment: Are we there yet? Are we there yet? In: Proceedings of the Australasian Law Teachers Association Annual Conference, pp. 3-29. From: 61st Annual ALTA Conference, 4-7 July 2006, Melbourne, VIC, Australia.
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Australia embarked on the journey towards self–assessment some 20 years ago and it is appropriate, following the implementation of the Review of Self-Assessment (‘ROSA’) in 2005/06, to evaluate the progress towards an effective self-assessment system. It is important to bear in mind that a good tax system seeks to balance potentially conflicting objectives including revenue collection, economic efficiency, equity and other social goals, while minimising administrative and compliance costs, providing adequate certainty and finality and making it easy for taxpayers to comply with their tax obligations in a timely and cost-effective way.
|Item Type:||Conference Item (Refereed Research Paper - E1)|
|Date Deposited:||19 Nov 2009 01:30|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE @ 100%|