Tax Law : How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?

A discussion by a panel of experts, including Sir Ivor Richardson, of topical tax issues, including: (1) the scope for taxpayers to seek judicial review by the courts of the exercise of the Commissioner of Inland Revenue's powers, with particular reference to information gathering by the CIR at the pre-assessment stage and challenging the correctness of assessments; and (2) the role and meaning of the general anti-avoidance provision

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Year of publication:	2015
Authors:	Richardson, Ivor
Other Persons:	Jenkin QC, Peter (contributor) ; Park, Andrew (contributor) ; Harley, Geoff (contributor) ; Henry, David (contributor)
Publisher:	[2015]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 1, 1993 erstellt
Classification:	D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; D78 - Positive Analysis of Policy-Making and Implementation ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; K33 - International Law ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013036403