| Description |
xi, 312 pages : illustrations ; 30 cm |
| Series |
Prospect intelligence report |
|
Prospect intelligence report.
|
| Contents |
Machine derived contents note: Preface -- Sir Anthony Mason vii -- Chapter 1 -- Tax administration into the 21st century / Michael D'Ascenzo -- Chapter 2 -- After Bellinz and Ralph: a new focus for decision-making in the Australian tax system / Yuri Grbich 11 -- Chapter 3 -- Tax administration reform in transition: the case of Croatia / Katarina Ott 25 -- Chapter 4 -- Tax and benefit integration: a UK sleight of hand / Nick Wikeley 43 -- Chapter 5 -- Practical problems of integrating the income tax, national insurance and welfare benefits systems in the UK / -- Roger Cockfield 53 -- Chapter 6 -- Challenges in integrating tax and social security administration in Australia / Ken Oliver 73 -- Chapter 7 -- Customers, branding, mottoes and the New Zealand inland revenue department / John Prebble 83 -- -- -- -- Chapter 8 -- The tax system in Australia: what opportunities lie ahead? / Michael Monaghan 89 -- Chapter 9 -- Companies and tax administration In France: an original application of the theory of agency / Jean-Luc Rossignol 93 -- Chapter 10 -- Can governments influence investment decisions through active use of tax administration? / Edward Troup 99 -- Chapter 11 -- Improving the avenues for providing taxpayer certainty and redress: the Commonwealth Ombudsman's view / -- Catherine McPhersn 109 -- Chapter 12 -- Taxpayer's rights - enshrined In legislation or granted in administrative concessions: a comparison of taxpayers' -- rights and obligations In Australia, Canada, NZ the UK and the US / Maria Itala 119 -- Chapter 13 -- PAYG: 'Preventing Any Yawning Gaps' In tax collection? / Rodney Fisher 135 -- Chapter 14 -- Modelling the impact of European taxation on the UK small company sector / -- Panikkos Poutziouris, Francis Chittenden and Nicos Michaelas 149 -- Chapter 15 -- The impact of IT on accountability and audit / Mike Gilbert, lan Petticrew and Nigel Salt 167 -- Chapter 16 -- Internet knowledge exchange sharing best practice in tax administration / Judy O'Connell 187 -- Chapter 17 -- Supporting the tax system by improving taxpayer services / T. Bryan Barton 191 -- -- -- -- Chapter 18 -- Thirty years of tax compliance research: of what value is it to the ATO? / -- Pauline Niemirowski, Steve Baldwin and Alex Wearing 199 -- Chapter 19 -- Managing taxation compliance: the evolution of the Australian Taxation Office compliance model / -- Valerie Braithwaite and John Braithwaite 215 -- Chapter 20 -- Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour / -- Margaret McKerchar 225 -- Chapter 21 -- An analysis of the 'expectations gap' between UK VAT advisors and tax officers / -- Ann Hansford and John Hasseldine 245 -- Chapter 22 -- 'How do you want to play - honest?' Research into motivations for taxpayer compliance / -- Cynthia Coleman and Maggie Wilkins 255 -- Chapter 23 -- Using tax return data to assess the 'tax performance' of large Australian companies: an 'effective tax rate' -- perspective 1991/92 to 1997/98 / -- John Wickerson, Nick Reddan and Mike Khan 265 -- Chapter 24 -- Compliance costs of tax dispute resolution in Australia: an exploratory study / -- Binh Tran-Nam and Michael Blissenden 287 -- Chapter 25 -- Tax compliance costs: the value of cash flow benefits to business -- and the effect of Pay As You Go and the goods and services tax / -- Jeff Pope 303 |
| Notes |
"...proceedings of the Fourth International Conference on Tax Administration on which the book is based..."--P. v |
| Bibliography |
Includes bibliographical references |
| SUBJECT |
International Conference on Tax Administration http://id.loc.gov/authorities/names/no2002085725 (4th : 2000 : Sydney, Aust)
|
| Subject |
Tax administration and procedure -- Congresses.
|
|
Tax administration and procedure -- Australia -- Congresses.
|
|
Taxation -- Congresses.
|
|
Taxation -- Australia -- Congresses.
|
| Genre/Form |
Conference papers and proceedings.
|
| Author |
Evans, Chris, 1952-
|
|
Walpole, Michael, 1959-
|
|
International Conference on Tax Administration (4th : 2000 : Sydney, Aust.)
|
| LC no. |
2002327076 |
| ISBN |
1863161678 |
|
