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.

[img] PDF (Published Version)
Restricted to Repository staff only

View at Publisher Website: http://www.ibfd.org/portal/mkt/preview/B...
 
8


Abstract

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 ID: 8815
Item Type: Article (Refereed Research - C1)
Keywords: taxation; international taxation
Related URLs:
ISSN: 1819-5490
Date Deposited: 21 May 2010 04:18
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%
Downloads: Total: 8
More Statistics

Actions (Repository Staff Only)

Item Control Page Item Control Page