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
Date Written: 2012
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.
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