Expanding the Commissioner's core powers electrónico should New Zealanders be concerned? Adrian J. Sawyer
By: Sawyer, Adrian John
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Material type: 
ArticlePublisher: 2021Subject(s): SISTEMA FISCAL | POLITICA FISCAL | NUEVA ZELANDA
In:
Bulletin for International Taxation v. 75, n. 4, April 2021, p. 174-183Summary: This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/4-5 (Browse shelf) | Available | BIT/2021/4-5 |
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Disponible únicamente en formato electrónico.
Resumen.
This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system.
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