Many of the situations that regeneration practitioners meet are new, and present challenges to their effective use of interpersonal skills. These situations vary in terms of both the expectations people come with, and the degree of clarity over their roles. This article discusses some of the...

This report aims to provide an accessible source of information about tax expenditure reporting, including definitions, explanations of different approaches to measurement and calculation, and examples and analysis of country experiences. Politicians, journalists, think tanks and researchers,...

Tax expenditures reporting has attracted a good deal of attention following upon the seminal work of Stanley Surrey, who developed the tax expenditures statement (“TES”) as a fiscal management tool. Although Australia has adopted some form of tax expenditures reporting for some time, the...

The rule of law imperative, so often espoused by industrialised nations, is under siege as tax systems attempt to interface with an ever increasingly complex and globally focused business environment. Compliance by taxpayers and enforcement by the tax administrator has become progressively...

The approach to administering the taxation laws by the New Zealand Inland Revenue Department (“IRD”) is founded on the responsive regulation model. Pursuant to the model the IRD describes its relationship with the profession as collaborative or even a partnership. The model has been borrowed...

In considering how tax administrators should relate to tax intermediaries, one approach has been to move tax administrators from a command and control posture to a more sophisticated form of regulation, as recently endorsed by the OECD's "enhanced relationship" model. For the last decade,...

Drawing upon the theory of responsive regulation, in the 1990's the Australian Commissioner of Taxation expressed the partnership model of tax administration. Shortly afterwards, the New Zealand Inland Revenue Commissioner joined this shift, to what has been caste as, the way forward in meeting...

The approach to administering the taxation laws by the New Zealand Internal Revenue Department (“IRD”) is founded on the responsive regulation model. Pursuant to the model the IRD describes its relationship with the profession as collaborative or even a partnership. The model has been...

The content of the ethical obligations attached to tax advice (“tax ethics”) may be in the process of undergoing a quantum change from that dominated by the interests of clients to reflecting a balancing with broader interests. It will be demonstrated that there is significant support for...