The Resource Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom

Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom

Label
Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom
Title
Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom
Creator
Subject
Language
eng
Summary
The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged by recent theories proposing a partnership framework, or "enhanced relationship" model in the terms adopted by the OECD. For over a decade, the Australian and New Zealand tax administrators have championed such a model as part of their "responsive regulation" initiative. The UK has had its "working together" programme and frameworks for a better relationship with business. This article reports on research conducted in Australia, New Zealand and the UK focusing on the aspect of the model which deals with the relationship between the tax administrator and tax practitioners. It will be argued that the goal of forming an enhanced relationship has been problematic in Australia and largely outside the control of the tax administrators but that cultural considerations in the UK suggest a more promising outcome
Citation source
In: British tax review. - London. - (2012),
http://library.link/vocab/creatorName
Dabner, J
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • tax adviser
  • tax system
  • OECD
  • tax compliance
Label
Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom
Instantiates
Publication
Label
Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom
Publication

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