The 'Enhanced Relationship' Model Collides with Reality – The Determinants of the Relationship between Tax Administrators and Tax Intermediaries

The Law and Society Association Annual Conference, pp. 1-17, 2012

17 Pages Posted: 10 Dec 2015

See all articles by Justin Dabner

Justin Dabner

Tax Re-Solutions

Mark Burton

University of Melbourne - Law School; University of Canberra - Law School

Date Written: 2012

Abstract

The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged in the OECD’s “enhanced relationship” model. This paper reports on research conducted in Australia, New Zealand and the United Kingdom focusing on the determinants of the relationship between the tax administrator and tax practitioners. It is hoped that the analysis will stimulate input from conference participants on the dynamics at play in their jurisdictions.

Suggested Citation

Dabner, Justin and Burton, Mark, The 'Enhanced Relationship' Model Collides with Reality – The Determinants of the Relationship between Tax Administrators and Tax Intermediaries (2012). The Law and Society Association Annual Conference, pp. 1-17, 2012, Available at SSRN: https://ssrn.com/abstract=2701036 or http://dx.doi.org/10.2139/ssrn.2701036

Justin Dabner (Contact Author)

Tax Re-Solutions ( email )

Cairns, Qld
Australia
0412283702 (Phone)

HOME PAGE: http://lkmandjhd.com.au/tax-re-solutions/

Mark Burton

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia
+61 3 903 54239 (Phone)

University of Canberra - Law School ( email )

Canberra, Australian Capital Territory 2601
Australia

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
70
Abstract Views
396
rank
403,188
PlumX Metrics