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Evans, Chris; Woellner, Robin
eJournal of tax research, 12/2020, Letnik: 18, Številka: 2Journal Article
'New Frontiers in Managing Revenue Systems': 14th International Tax Administration Conference Since 1992, the International Tax Administration Conference, organised by the tax school at UNSW Sydney, has provided a venue for exchange of ideas and research findings from scholars, administrators and policy-makers from universities, the private sector and regulators around the world, generating high-level, stimulating and often spirited discussion on a wide range of tax administration issues. The papers addressed a number of the Conference sub-themes of cutting edge initiatives in service delivery and compliance; data policy, ethical exploitation, cyber security and new developments in regulating data platforms; globalisation of revenue administration; tax dispute resolution and new approaches to protect the vulnerable; new business models developing in the digitised economy, particularly in Asia and Pacific countries, and exploring administrative policy options that may be required in order to administer taxes effectively, including new powers and protections from the perspective of taxpayers, practitioners and tax administrations. An analysis of the state of taxpayers' rights in New Zealand by Professor Adrian Sawyer laments the missed opportunities to improve taxpayers rights through the establishment of a dedicated tax ombudsman and taxpayer advisory service model similar to those in the United States, as well as the failure to consider other reforms including introduction of a formal taxpayers' Bill of Rights, and other measures which could have helped to 'flatten' an uneven playing field currently favouring the Inland Revenue in New Zealand (a problem familiar to Australia as well).
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Dostop do baze podatkov JCR je dovoljen samo uporabnikom iz Slovenije. Vaš trenutni IP-naslov ni na seznamu dovoljenih za dostop, zato je potrebna avtentikacija z ustreznim računom AAI.
Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Baze podatkov, v katerih je revija indeksirana
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Vir: Osebne bibliografije
in: SICRIS
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