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Global Challenges in
Tax Administration

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CONTENTS

Introduction

Contributor Affiliations

Opening Address
Sir Anthony Mason AC KBE

Part 1 - Administration challenges The Art of Tax Administration:

Two Years on
Michael Carmody, Commissioner of Taxation, Australia

Tax Administration for all Taxpayers
David Vos, Inspector General of Taxation

Towards Community Ownership of the Tax System: the Taxation Ombudsman’s Perspective Philip Moss

Part 2 - Globalisation challenges and opportunities

Double Tax Conventions' Beneficial Ownership Rules in the Context of the Taxation of Trusts
John Prebble

New Zealand Double Tax Treaty Policy and Practice ( available as sample chapter - click here)
Dr David White

Rendering unto Other Peoples’ Caesars: Globalisation Comes to Tax Collection
Philip Burgess

Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and Apas?
Adrian Sawyer

New Modalities in Tax Decision-Making: Applying European Experience to Australia
Dr Yuri Grbich

Part 3 - Legal and legislative challenges

The Role for Judicial Review of Tax Decisions
Rodney Fisher

Judicial Control of Tax Negotiation
Sandra Eden

The Changing Nature of Work: has the Australian Taxation Office Kept Pace?
Dr Margaret McKerchar, Cynthia Coleman

The Effect of the Human Rights Act 1998 on Taxation Policy and Administration
Natalie Lee

Part 4 - Tax system design challenges

‘Getting Personal’ – a Tax Model for the Future
Paul Drum

Diminishing Returns: the Case for Reduced Annual Filing for Personal Income Taxpayers in Australia
Dr Chris Evans

Global Challenges for Tax Administration vi Globalisation, Innovation and Information Sharing in Tax Systems: the Australian Experience of the Diffusion and Adoption of Electronic Lodgement
Dr Liane Turner, Christina Apelt

Choosing the Right Organisation for VAT Administration: the Impact of VAT Design
Jacqueline McManus

Part 5 - Compliance challenges

Filing Self Assessment Tax Returns by Internet: the Impact on Taxpayer Compliance in the UK
Ann Hansford, Catherine Pilkington and Andrew Lymer

Identifying the Psychological Costs of Tax Compliance
Robin Woellner, Cynthia Coleman, Dr Margaret McKerchar,
Michael Walpole and Julie Zetler

The Compliance Costs of the GST to Small Business: Some Preliminary Results Based on a Case Study Approach

Dr Binh Tran-Nam, Dr John Glover

Perceptions of Tax Evasion as a Crime
Stewart Karlinsky, Hughlene Burton, Cynthia Blanthorne

The Evolution of the Informal Economy and Tax Evasion in Croatia
Dr Katarina Ott

New Zealand’s Fringe Benefit Tax 20 Years on: an Empirical Investigation into Employers’ Perceptions
Shirley Carr, Carrol Chan


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