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...

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...

The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged in the OECD's “enhanced relationship” model. This paper reports on research conducted in Australia, New Zealand and the United Kingdom focusing on the determinants of the relationship...

Over the last decade the Australian Taxation Office has adapted the model of ‘responsive regulation’ in developing its cooperative compliance model. This model seeks to promote voluntary compliance with Australia’s taxation laws by tailoring the administrative treatment of taxpayers in...