Foreword to Taxation Issues in the Twenty-First Century
Victoria University of Wellington - Faculty of Law
TAXATION ISSUES IN THE TWENTY-FIRST CENTURY, Adrian Sawyer, ed., University of Canterbury Centre for Commercial and Corporate Law, Christchurch, 2006
Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 22
This short piece constitutes the forward to a collection of essays entitled Taxation Issues in the Twenty-First Century. In commending the work of the contributors, Sir Ivor highlights the complexity of the New Zealand tax system, the recent changes to the system, and the importance of learning from these changes for future development and improvement.
Abstract by Holly Hill.
Number of Pages in PDF File: 5
Keywords: Tax law, tax practice, tax policy, tax administration, tax compliance, Income Tax Act 2004, Finance and Expenditure Committee, FEC, Generic Tax Policy Process, GTPP, Organisational Review, Inland Revenue Department, IRD, general anti-avoidance rule, Tax Administration Act 1994
JEL Classification: H20, H21, H22, H26, K34Accepted Paper Series
Date posted: July 18, 2012 ; Last revised: September 19, 2013
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