Evaluating Alternative Dispute Resolution (ADR) in Disputes About Taxation

34(1) The Arbitrator & Mediator 19-31.

14 Pages Posted: 5 Apr 2016

See all articles by Tania Sourdin

Tania Sourdin

University of Newcastle (Australia) - Newcastle Law School

Date Written: December 1, 2015

Abstract

Alternative Dispute Resolution (ADR) has been used to manage and resolve disputes in a range of areas. This article explores the use of ADR in disputes relating to taxation and involves a consideration of effectiveness, procedural justice indicators and potential issues with the use of ADR in these disputes. The article is based on a study that involved a selected sample of 118 Australian tax disputes that progressed to conciliation, mediation and evaluation over a 12 month period in 2013 and 2014. The study examines the results of 340 surveys of those involved in the sample disputes. It is suggested that effective ADR processes can save time and cost and may support trust and acceptance of government decision making and promote better relationships between government and taxpayers.

Suggested Citation

Sourdin, Tania, Evaluating Alternative Dispute Resolution (ADR) in Disputes About Taxation (December 1, 2015). 34(1) The Arbitrator & Mediator 19-31., Available at SSRN: https://ssrn.com/abstract=2756313

Tania Sourdin (Contact Author)

University of Newcastle (Australia) - Newcastle Law School ( email )

1 University Drive
Callaghan, 2308
Australia

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