The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners

New Zealand Journal of Taxation Law and Policy, 2009

19 Pages Posted: 10 Dec 2015

See all articles by Mark Burton

Mark Burton

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

Justin Dabner

Tax Re-Solutions

Multiple version iconThere are 2 versions of this paper

Date Written: 2009

Abstract

The approach to administering the taxation laws by the New Zealand Internal Revenue Department (“IRD”) is founded on the responsive regulation model. Pursuant to the model the IRD describes its relationship with the profession as collaborative or even a partnership. The model has been borrowed from the Australian initiatives.

However there is evidence is that the partnership model has been very patchy in its application, both over time and depending upon the IRD operatives involved. Subjective attitudes and external influences appear to have a significant impact upon the nature of the relationship.

This evidence suggests that the partnership model in both New Zealand, and Australia, may be appropriately viewed as dynamic, with the relationship molded more by the environment than by managerial design.

Suggested Citation

Burton, Mark and Dabner, Justin, The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners (2009). New Zealand Journal of Taxation Law and Policy, 2009, Available at SSRN: https://ssrn.com/abstract=2701047

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

Justin Dabner (Contact Author)

Tax Re-Solutions ( email )

Cairns, Qld
Australia
0412283702 (Phone)

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

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

Paper statistics

Downloads
15
Abstract Views
280
PlumX Metrics