CONTENTS

Foreward - Chris Evans and Michael Walpole

PART 1 - Harbours and Horizons in Tax Administration

1. Introductory Comments
Sir Anthony Mason AC, KBE, QC

2. The Search for Best Practice in Tax Administration
John Hasseldine

3. Sights Set on the Horizon
Michael D’Ascenzo, Commissioner of Taxation, Australia

4. Managing Expanding Responsibilities: Inland Revenue New Zealand
Robert Russell, Commissioner and Chief Executive of Inland Revenue in New Zealand

5. Tax Administration in an International Context: The Study into the Role of Tax Intermediaries
David Butler, Head of the Tax Administration and Consumption Tax Division, Centre for Tax Policy and Administration, OECD

6. A Policy Perspective on Aspects of Tax Administration
Paul McCullough, General Manager of the Business Tax Division, Australian Commonwealth Treasury

7. Safe Harbours - The New Horizon
David Vos AM, Inspector-General of Taxation Australia

8. Reflections of the National Taxpayer Advocate on the U.S. Tax System
Nina Olson

9. Looking Beyond Australia’s Horizon: The Internationalisation of Australia’s Domestic Taxation Information Gathering and Debt Collection Powers
Michael Dirkis

10. The Battle to Recover Overpaid Tax
Monica Bhandari

11. Tax Administration in the Hong Kong Special Administrative Region: Benchmarking against International Standards
Wilson W.S. Chow

PART 2: Plotting a Steady Course - The Challenges of Compliance

12. SMEs in New Zealand: Is a New Era in the Tax Compliance Environment on the Horizon?
Adrian Sawyer

13. Legislation Encouraging Voluntary Compliance
Marie Pallot and Alison Wright

14. The Tax Liability of Directors - No Place to Hide
Kalmen Datt

15. Impact of the Corporate Structure on an Understanding of Taxpayer Compliance Behaviour
Catriona Lavermicocca

16. The Increasing Use of Financial Reporting Specialists to Secure Tax Compliance: A UK Study
Lynne Oats and Penelope Tuck

17. Regulating the Provision of Tax Advice: The Future for Tax Agent Registration
Cynthia Coleman and Rodney Fisher


PART 3: Sailing into the Wind - Complexity and Compliance Cost Issues

18. Efforts to Reduce Taxpayers’ Compliance Costs: How Do Australia’s Recent and Current Efforts Measure Up?
Richard Highfield

19. Integrating Complexity and Compliance Cost Considerations into Tax Policy
Scott Bartley and Andrew Wirth

20. Small Business Tax Law Complexity in Australia
Binh Tran-Nam and Stewart Karlinsky

21. The Managerial Benefits of Tax Compliance: An Empirical Study of Small Businesses in Regional Australia
Philip Lignier

22. Estimating VAT Administrative Costs in Ethiopia
Wollela Abehodie Yesegat