The Resource Thirty years on : GST at a crossroads : GST and technology

Thirty years on : GST at a crossroads : GST and technology

Label
Thirty years on : GST at a crossroads : GST and technology
Title
Thirty years on : GST at a crossroads : GST and technology
Creator
Subject
Language
eng
Summary
In this article, the author looks at the developments in technology over the past 30 years, focussing on how this has impacted on GST internationally, with a particular focus on New Zealand. In particular, the author looks at how revenue authorities are using technology to change the way GST information is obtained from taxpayers and the way GST is collected, along with how they are using technology to ensure taxpayers are complying with their GST obligations. The author also reviews how businesses are using technology to manage their GST obligations
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 23 (2017), no. 1 ; p. 146-162
http://library.link/vocab/creatorName
Scott, P
Geographic coverage
  • International
  • Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • GST
  • tax compliance
  • automation
  • exchange of information
Label
Thirty years on : GST at a crossroads : GST and technology
Instantiates
Publication
Label
Thirty years on : GST at a crossroads : GST and technology
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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