000			01491nab a2200229 c 4500
003			ES-MaIEF
005			20190305154339.0
007			ta
008			190305t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967045 _aMayo, Wayne
245		0	_aTime to upgrade Australia’s company tax system from imputation to integration _c Wayne Mayo
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	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_932206 _aAUSTRALIA
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. 753-803
942			_cART
999			_c140095 _d140095