000			01636nab a2200265 c 4500
003			ES-MaIEF
005			20190305142528.0
007			ta
008			190305t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960060 _aBeckham, Jeremy
245		0	_aInland Revenue’s strategic and regulatory management of tax system integrity and taxpayer perceptions _c Jeremy Beckham
260			_c2018
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThis 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_947460 _aIMPUESTOS
650		4	_948197 _aRECAUDACION
650		4	_947847 _aNUEVA ZELANDA
773	0		_9158549 _oOP 1867/2018/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 4, 2018, p. 701-751
942			_cART
999			_c140094 _d140094