Description
The articles in this collection cover the wide range of developments currently exercising those involved in planning, implementing and monitoring tax administration systems around the world. It includes valuable contributions and insights from the OECD and from the very highest levels in national tax authorities in countries such as Australia, the USA, New Zealand and the UK.
The context for the bringing together of this collection is the conference series on tax administration held biennially in Australia, hosted by the Australian School of Taxation (Atax), University of New South Wales. Discussion in this collection cover such topics as efficiency issues and tax returns, tax simplification, compliance costs management, innovative approaches to anti-avoidance, legal professional privilege in tax matters, perceptions of tax evasion, managerial benefits of tax compliance, and the integration of customs and income tax administration.
This collection is an important tool for tax professional, academics, researchers, tax administrators, students and anyone concerned with the way tax systems operate. what issues they are facing currently, and how the are developing around the world at present.
The articles in this book afford a unique current perspective on the challenges that face tax administration. The selection will be a valuable resource for all those with an interest in tax administration.
Sir Anthony Mason AC, KBE