Towards Community Ownership of the Tax System: The Taxation Ombudsman's Perspective

eJournal of Tax Research, Vol. 2, No. 2, 2004

Posted: 7 Jan 2005

See all articles by Philip Moss

Philip Moss

affiliation not provided to SSRN

Abstract

Philip Moss reviews the various "controls" over the exercise of his powers of administration by the Commissioner of Taxation in Australia. He considers the terms of the legislation under which the Commissioner operates, the reporting requirements and the compliance with audit guidelines that affect the Commissioner. He describes the various Parliamentary committees that scrutinise tax administration and comments on them. He does the same for the Board of Taxation and the Treasury. The roles of the Administrative Appeals Tribunal and of the courts are also considered. More importantly, the author considers the purpose and powers of the Inspector General of Taxation, and the Special Tax Adviser to the Commonwealth Ombudsman. These two roles appear to overlap and even compete but, as the paper shows, they are complementary. The latter is concerned with individual taxpayers' circumstances whereas the former has a wider, more general policy ambit and is concerned with tax administration generally.

Keywords: Tax Administration, Tax Ombudsman, Australia

JEL Classification: H20, H21

Suggested Citation

Moss, Philip, Towards Community Ownership of the Tax System: The Taxation Ombudsman's Perspective. eJournal of Tax Research, Vol. 2, No. 2, 2004, Available at SSRN: https://ssrn.com/abstract=644007

Philip Moss (Contact Author)

affiliation not provided to SSRN

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