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Raising the threshold for taxpayer compliance : a new era of compliance standards and penalties

Sawyer, Adrian J. - In: Bulletin for international fiscal documentation : … 48 (1994) 12, pp. 655-664

Persistent link: https://www.econbiz.de/10001174786

A comparison of compliance cost estimates for the tax systems in the United States and New Zealand

Hite, Peggy A. - In: Bulletin for international fiscal documentation : … 51 (1997) 2, pp. 93-97

Persistent link: https://www.econbiz.de/10001215073

Taxpayer compliance standards and penalties : version II signifies progress

Sawyer, Adrian J. - In: Bulletin for international fiscal documentation : … 49 (1995) 11, pp. 510-521

Persistent link: https://www.econbiz.de/10001194664

Taxpayers'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

Italia, Maria - In: Tax administration in the 21st century : [the Fourth …, (pp. 119-134). 2001

Persistent link: https://www.econbiz.de/10001653444

Lessons for Tax Administrators in Adopting the OECD's 'Enhanced Relationship' Model – Australia's and New Zealand's Experiences

Dabner, Justin - 2015

's "enhanced relationship" model. For the last decade, Australia and New Zealand have tested this initiative under the name of … "responsive regulation". This article examines the experiences of Australia and New Zealand in forming an enhanced relationship …

Persistent link: https://www.econbiz.de/10013009609