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Further Global Challenges
in Tax Administration

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CONTENTS

Introduction

Contributor Affiliations

1. Opening Address
Sir Anthony Mason AC KBE

2. Living our values
Michael Carmody, Commissioner of Taxation, Australia

3. Inland Revenue - more than just tax?
David Butler, Commissioner of Taxation, New Zealand

4. The integration of tax and customs administration in Fiji
David Tansey

5. The benefits of a more strategic approach to tax administration and the role of performance indicators
Simon James, Thamrongsak Svetalekth and Brian Wright

6. The importance of certainty and fairness in a self-assessing environment
David R Vos, AM and Tasos Mihail

7. The thin edge of the wedge? What constitutes waiver of legal professional privilege
Rodney Fisher

8. Democratic tax administration
Mark Burton

9. Ethics: An important consideration
Cynthia Coleman and Barbara Mescher

10. An overview of some recent IRS research on taxpayer compliance behaviour
Kim M Bloomquist

11. Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian province
Nolan Cormac Sharkey

12. A survey of perception towards tax evasion as a crime
Abdul Manaf Nor Aziah and Abdul Jabbar Hijattulah

13. Determinants of individual taxpayers’ compliance behaviour: Experience of the transmission from pre to post self-assessment in Malaysia
Ern Chen Loo

14. Enhancing tax auditors’ capability: Tackling non-compliance head on
Jacqui McManus

15. Deterring promoters of tax exploitation schemes
Rachel Tooma

16. Does Australia need the promoters legislation? A comparison of the proposed civil sanctions regime with the existing criminal law
Helen Hodgson

17. Judicial techniques for controlling the New Zealand general anti-avoidance rule: The scheme and purpose approach, from Challenge (1986) to Peterson (2005)
David Dunbar

18. Minimal presence New Zealand trusts: Some practical and theoretical issues
John Prebble

19. Pre-populated income tax returns: The next ‘big thing’ in reform of the administration of Australia’s personal income tax system
Richard Highfield

20. Making progress in tax simplification: A comparison of the United States, Australia, New Zealand and the United Kingdom
Margaret McKerchar, Kristen Meyer and Stewart Karlinsky

21. Ten million reasons for personal tax reform in Australia
Chris Evans and Paul Drum

22. Tax simplification: Exploring the implications of the removal of workrelated deductions
Linh Vu and Binh Tran-Nam

23. A silver lining in the tax compliance cost cloud? A study of the managerial benefits of tax compliance in small business
Philip Lignier

24. Tax compliance costs of New Zealand small businesses, 2004: Designing the survey for its policy purpose
Prue Oxley and Darshana Elwela


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