Time to upgrade Australia’s company tax system from imputation to integration Wayne Mayo
By: Mayo, Wayne
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO DE SOCIEDADES | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33, n. 4, 2018, p. 753-803Summary: This article examines Inland Revenue’s strategic and regulatory management of its responsibility in s 6 of the Tax Administration Act 1994 (NZ) to protect the integrity of New Zealand’s tax system and taxpayer perceptions of that integrity. A strategic rethink that took place in 2001 first set Inland Revenue down the path of an approach to tax administration based on the principles of responsive regulation. In line with this approach, Inland Revenue introduced its compliance model that underpins tax administration and introduced a new taxpayer charter. Other changes saw Inland Revenue release its first‑ever Statement of Intent and revise some of its internal policies and procedures.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2018/4-4 (Browse shelf) | Available | OP 1867/2018/4-4 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article examines Inland Revenue’s strategic and regulatory management of its responsibility in s 6 of the Tax Administration Act 1994 (NZ) to protect the integrity of New Zealand’s tax system and taxpayer perceptions of that integrity. A strategic rethink that took place in 2001 first set Inland Revenue down the path of an approach to tax administration based on the principles of responsive regulation. In line with this approach, Inland Revenue introduced its compliance model that underpins tax administration and introduced a new taxpayer charter. Other changes saw Inland Revenue release its first‑ever Statement of Intent and revise some of its internal policies and procedures.
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