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The taxpayers'€™ charter : a case study in tax administration

James, Simon, Murphy, Kristina and Reinhart, Monika 2004, The taxpayers'€™ charter : a case study in tax administration, Journal of Australian taxation, vol. 7, no. 2, pp. 336-356.

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Title The taxpayers'€™ charter : a case study in tax administration
Author(s) James, Simon
Murphy, Kristina
Reinhart, Monika
Journal name Journal of Australian taxation
Volume number 7
Issue number 2
Start page 336
End page 356
Publisher Monash University, Department of Business Law and Taxation
Place of publication Caulfield, Vic.
Publication date 2004
ISSN 1440-0405
Keyword(s) taxpayer's charter
tax administration
tax reform
Australia
Summary The Australian Taxpayers'€™ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative. This article traces the development of such modern charters and then specifically the development of tax charters. The Australian Taxpayers' Charter and the Australian Tax Office'€™s ("€œATO"€) experience with it are then examined. Among other possible advantages, the Charter may be used as a measure of the ATO'€™s performance. Taxpayers’ views regarding the extent to which the ATO meets its obligations under the Taxpayers'€™ Charter, as expressed in two surveys of Australian voters (N = 2,040 and 2,374), are presented. Generally the taxpayers are supportive. The results of the survey also support the ATO'€™s view that the Charter fits in with compliance policy. Finally, the Charter demonstrates how initiatives in tax administration might he successfully achieved.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1.1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30021967

Document type: Journal Article
Collection: School of History, Heritage and Society
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