This paper is a chapter of the book 'Introduction to Law' (edited by Jaap Hage and Bram Akkermans) which is used for the first-year course 'Introduction to Law' offered by Maastricht University during the Bachelor European Law School - English Language Track. The chapter 'Administrative Law'...

There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of...

This paper considers the role that the Commissioner of Taxation should play in terms of policy development. It concludes that there is an indirect role that the administration should play but that this does not amount to the Commissioner making the tax law

ATO's Risk Management approach is to actively manage all risks and issues that may compromise business outcomes or community confidence in the fair and effective administration of Australia's tax and superannuation systems.Analytics is used to predict and analyse areas of risk and emerging...

In this first chapter of a new book, Administrative Competence: Reimagining Administrative Law (Cambridge University Press 2020), we provide an overview of our argument that administrative law should be, but is not, the law of public administration. As the law of public administration,...

This paper examines a public administration perspective using social value as well as nonmonetary incentives to engage SMEs and step from the research question whether they will increase voluntary tax compliance as returns. The current tax socialization is no longer just a model for submitting...

The 2020 was the final year for implementing fundamental policy documents that determined the development vector of the customs authorities of the Russian Federation in the expiring decade, i.e. the RF FCS Comprehensive Development Program until 2020 and the Development Strategy of the Customs...

The present paper intends to provide an overview and a critical assessment of the administrative simplification policies implemented in Portugal over the past 20+ years. Throughout these decades, the major instruments for administrative simplification have been: (i) Decree-Law n. 135/99, of 22...