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    The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement (2020)

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    Type of Content
    Authored Books
    UC Permalink
    https://hdl.handle.net/10092/101446
    Publisher
    Centre for Commercial and Corproiate Law Inc
    ISBN
    978-0-473-52769-3
    Collections
    • Business and Law: Chapters and Books [18]
    Authors
    Sawyer Ashow all
    Abstract

    To improve the quality of recommendations arising from regular reviews of the tax system, a permanent oversight body that is ‘independent’ of the Government is developed. Drawing from earlier work, as well as considering existing structures that could be modified, this book provides the basis for improving the effectiveness and efficiency of tax reform advice in New Zealand. Its major contribution, other than the historical review, is to reflect on experience, and consequently, propose a new form of independent tax oversight body, established as a Crown entity, to be known as the New Zealand Taxation Review Commission (NZTRC).

    Citation
    Sawyer A (2020). The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement. Christchurch, NZ: Centre for Commercial and Corproiate Law Inc.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
    Rights
    All rights reserved unless otherwise stated
    http://hdl.handle.net/10092/17651
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