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

journal contribution
posted on 2004-01-01, 00:00 authored by S James, Kristina Murphy, M Reinhart
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.

History

Journal

Journal of Australian taxation

Volume

7

Issue

2

Pagination

336 - 356

Publisher

Monash University, Department of Business Law and Taxation

Location

Caulfield, Vic.

ISSN

1440-0405

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

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