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

View/ Open
Type of Content
Authored BooksUC Permalink
https://hdl.handle.net/10092/101446Publisher
Centre for Commercial and Corproiate Law IncISBN
978-0-473-52769-3Collections
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.