Burton, Mark, and Dabner, Justin (2009) The limits of the responsive regulation model: what really defines the relationship between the IRD and tax practitioners. In: Australian Tax Teacher's Association Conference Papers. From: Australian Tax Teacher's Association Conference, 19 - 21 January 2009, Christchurch New Zealand.

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Abstract

The approach to administering the taxation laws by the New Zealand Internal Revenue Department (“IRD”) is founded on the responsive regulation model. Pursuant to the model the IRD describes its relationship with the profession as collaborative or even a partnership. The model has been borrowed from the Australian initiatives. However there is evidence is that the partnership model has been very patchy in its application, both over time and depending upon the IRD 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 molded more by the environment than by managerial design.

Item ID:	8875
Item Type:	Conference Item (Abstract / Summary)
Keywords:	taxation; taxation law
Date Deposited:	02 Jun 2010 01:15
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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