Voice of Administration

Proceedings of the 7th Queensland Tax Researchers’ Symposium and 4th Annual Meeting of the Australian Tax History Chapter 26 September 2016 Cairns Queensland

8 Pages Posted: 2 May 2018

See all articles by Michael D'Ascenzo

Michael D'Ascenzo

UNSW Australia Business School, School of Taxation and Business Law

Date Written: September 26, 2016

Abstract

This paper considers the role that the Commissioner of Taxation should play in terms of policy development. It concludes that there is an indirect role that the administration should play but that this does not amount to the Commissioner making the tax law.

Keywords: Tax Administration, Tax Policy Development, Public Rulings, Tax Law Making

JEL Classification: K34

Suggested Citation

D'Ascenzo, Michael, Voice of Administration (September 26, 2016). Proceedings of the 7th Queensland Tax Researchers’ Symposium and 4th Annual Meeting of the Australian Tax History Chapter 26 September 2016 Cairns Queensland, Available at SSRN: https://ssrn.com/abstract=3170836 or http://dx.doi.org/10.2139/ssrn.3170836

Michael D'Ascenzo (Contact Author)

UNSW Australia Business School, School of Taxation and Business Law ( email )

Sydney, NSW 2052
Australia

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