The 'Enhanced Relationship' model collides with reality - the determinants of the relationship between tax administrators and tax intermediaries.

Dabner, Justin, and Burton, Mark (2012) The 'Enhanced Relationship' model collides with reality - the determinants of the relationship between tax administrators and tax intermediaries. In: The Law and Society Association Annual Conference, pp. 1-17. From: 2012 International Conference of Law and Society, 5 - 8 June 2012, Honolulu, Hawaii. (Unpublished)

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Abstract

The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged in the OECD's "enhanced relationship" model. This paper reports on research conducted in Australia, New Zealand and the United Kingdom focusing on the determinants of the relationship between the tax administrator and tax practitioners. It is hoped that the analysis will stimulate input from conference participants on the dynamics at play in their jurisdictions

Item ID: 25583
Item Type: Conference Item (Non-Refereed Research Paper)
Keywords: taxation
Date Deposited: 27 Mar 2013 00:12
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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