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Global Challenges in
Tax Administration

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Global Challenges in Tax Administration
Edited by Rodney Fisher and Michael Walpole

ISBN 0-9545048-2-8
Published May 2005


“This book raises cutting edge issues in taxation law and administration.More than ever before,we can each profit from the experience of other jurisdictions and the new initiatives which are pursued elsewhere.”

Sir Anthony Mason,AC KBE
(former Chief Justice of the High Court of Australia)

Tax administration affects everyone. Both tax authorities and taxpayers want an effective and efficient tax system.This book brings together a collection of papers from the 6th Biennial International Conference on Tax Administration held by the leading Australian tax research group - Atax, part of the Faculty of Law at The University of New South Wales. This regular event attracts top tax administrators, academics and practitioners from around the globe.

These selected and updated papers address the very latest perspectives in such diverse topic areas as taxpayer rights and remedies; tax compliance costs and evasion; tax decision making; and tax rulings. This book provides an essential resource for updating teachers, researchers, administrators, students, and all others concerned with the latest thinking on tax administration.

Tax systems reviewed include those of Australia, China, Croatia, France, Germany, Indonesia, Japan,The Netherlands, New Zealand, UK and the USA.Tax administration organisations and related bodies that are discussed include the ATO, the European Court of Justice, the EC, Inland Revenue, IRS, the OECD, the UN and the World Trade Organisation. The Editors: Rodney Fisher,who was the convener of the 6th International Conference on Tax Administration, is a CPA and Barrister with National Tax at Ernst & Young, and a member of Adjunct Faculty at Atax in the Faculty of Law at The University of New South Wales. Previously Rodney was a Senior Lecturer at Atax. Michael Walpole, originally a practising lawyer, is currently an Associate Professor and Associate Director of Atax. He has been a convener of three of the Atax conferences on Tax Administration and has a global reputation as a researcher in this field.


Interested in this title? - also check out 'Further Global Challenges in Tax Administration' edited by Margaret McKerchar and Michael Walpole here



View a sample chapter:

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NEW ZEALAND DOUBLE TAX TREATY POLICY AND PRACTICE, 1987-2004: A PRELIMINARY ASSESSMENT by Dr David White (pdf document - 114Kb)

Book Launch - 18th August 2005 - Sydney, Australia:

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Picture of Sir Anthony Mason (text foreward provider) and editors Associate Professor Michael Walpole and Rodney Fisher

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Copy of the Launch Speech by Sir Anthony Mason (word document - 114Kb)

Reviews:

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Review by Ass. Prof. Dale Pinto (Curtin University, Australia) for eJournal of Tax Research (published vol.3 no.2, November 2005) - '...this book represents a seminal work in the area of challenges that taxation administration systems face in the light of globalisation.'

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