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Medientyp:
E-Book
Titel:
The 'Enhanced Relationship' Model Collides with Reality – The Determinants of the Relationship between Tax Administrators and Tax Intermediaries
Erschienen in:The Law and Society Association Annual Conference, pp. 1-17, 2012
Umfang:
1 Online-Ressource (17 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2701036
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2012 erstellt
Beschreibung:
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