Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more...

This paper reviews the Discussion Paper released in April 2011 by the Australian Government setting out proposals for shielding tax advice of accountants from the Tax Commissioner's coercive access powers. The paper argues that statutory entrenchment of the existing administrative arrangement,...

Traditional perceptions of tax exceptionalism from administrative law doctrines and requirements have been predicated at least in part on the importance of the tax code's revenue raising function. Yet, Congress increasingly relies on the IRS to administer government programs that have little to...

This is a thematic report on the topic of "Decriminalization of Tax Law by Administrative Penalties on Tax Duties" for the 2015 annual meeting of the European Association of Tax Law Professors. This paper examines the "boundary line" between Criminal Tax Penalties and Administrative Tax...

Treasury has historically regulated a group called “tax practitioners” (chiefly lawyers, CPA's, and enrolled agents) through the regulations contained in Circular 230. These regulations are issued under the authority of 31 U.S.C. §330 which permits Treasury to regulate “the practice of...

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide...

The IRS recently announced that its mandatory registration regime for paid tax return preparers, struck down in the Loving decision, would henceforth be offered as a voluntary program. But the authors of this program appear to have forgotten that the US system is perfectly global in reach,...

Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century. During this period, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich — including newly minted dot-com...

Customs procedures have attracted attention of many nowadays, as there is increased trade among nations. Countries have designed laws and procedures as to the treatment of various traded goods. Countries have entered into various trade agreements and some have formed customs unions, just to...