Directions for Tax Administration: Two Recent Reports

Richardson, Ivor

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Directions for Tax Administration: Two Recent Reports

Federal Law Review, Vol. 22, pp. 461, 1994

Presented in "Organisational Review", paper presented at the 1995 Tax Conference, Rotorua, 29 & 30 September, New Zealand Society of Accountants, Wellington, 1995.

Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 27

17 Pages Posted: 26 Sep 2012 Last revised: 20 Feb 2015

See all articles by Ivor Richardson

Ivor Richardson

Victoria University of Wellington, Faculty of Law (Deceased)

Date Written: 1994

Abstract

After quickly sketching the background to tax administration and the special features of tax collecting today, this paper discusses major issues of tax administration for the future. There is a particular emphasis on the roles of the Commissioner and Chief Executive, the relationship with the relevant Minister, tax policy development and legislative drafting, adjudication of tax liability and tax dispute resolution, and structural arrangements including sub-contracting options for delivery and social policy functions.

Keywords: income tax legislation, income tax policy, income tax legislation, tax administration, Commissioner of Inland Revenue, tax disputes, social policy functions

JEL Classification: D73, D78, E62, H20, H24, H25, K34

Suggested Citation: Suggested Citation

Richardson, Ivor, Directions for Tax Administration: Two Recent Reports (1994). Federal Law Review, Vol. 22, pp. 461, 1994, Presented in "Organisational Review", paper presented at the 1995 Tax Conference, Rotorua, 29 & 30 September, New Zealand Society of Accountants, Wellington, 1995. , Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 27, Available at SSRN: https://ssrn.com/abstract=2151723