The limits of the responsive regulation model: what really defines the relationship between the New Zealand Inland Revenue and tax practitioners

Burton, Mark, and Dabner, Justin (2009) The limits of the responsive regulation model: what really defines the relationship between the New Zealand Inland Revenue and tax practitioners. New Zealand Journal of Taxation Law and Policy, 15 (2). pp. 111-132.

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Abstract

The approach to administering the taxation laws by the New Zealand Inland Revenue Department (Inland Revenue) is founded on the responsive regulation model. Pursuant to the model, Inland Revenue describes its relationship with the tax profession as collaborative or even a partnership. The model has been borrowed from the Australian initiatives. However, there is evidence that the partnership model has been very patchy in its application, both over time and depending upon the Inland Revenue operatives involved. Subjective attitudes and external influences appear to have a significant impact upon the nature of the relationship. This evidence suggests that the partnership model in both New Zealand and Australia may be appropriately viewed as dynamic, with the relationship moulded more by the environment than by managerial design.

Item ID: 8818
Item Type: Article (Refereed Research - C1)
Keywords: taxation law
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ISSN: 1322-4417
Date Deposited: 26 Apr 2010 22:39
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9402 Government and Politics > 940299 Government and Politics not elsewhere classified @ 100%
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