The Impact of Digital delivery on Taxpayer Assistance – A New Zealand Perspective (2019)
New Zealand, like a number of other jurisdictions, is undertaking unprecedented reform of its tax administration platform. The digitalization of taxation is being facilitated by enhanced technology, expansion of internet accessibility and capabilities, through the extension of high speed broadband, and increased pressures to save cost (the ‘do more with less’ philosophy). New Zealand’s Business Transformation Process (BTP) is the platform for overhauling Inland Revenue’s (IR’s) aging IT systems and making the digital interface the principal mechanism for taxpayer interaction with IR. BTP comes with huge risks, not just in terms of technical complexity, but in failing to provide accessible service engagement mechanisms for all members of society, especially for the ‘digitally challenged’. This paper, through the use of the case study approach, positioned within a taxpayer rights’ perspective, evaluates the risks and challenges of BTP as it enters it most challenging phase, streamlining tax and social policy.
CitationSawyer A (2019). The Impact of Digital delivery on Taxpayer Assistance – A New Zealand Perspective. University of Minnesota Law School, Minneapolis, USA: Fourth International Conference on Taxpayers Rights. 23/05/2019-24/05/2019.
This citation is automatically generated and may be unreliable. Use as a guide only.
ANZSRC Fields of Research44 - Human society::4407 - Policy and administration::440708 - Public administration
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
10 - Technology::1005 - Communications Technologies::100502 - Broadband and Modem Technology
Showing items related by title, author, creator and subject.
Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries Sawyer AJ; Sadiq K; McCredie B (2018)The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...
Sawyer, A.J. (2020)New Zealand’s (NZ’s) investment in R & D activities as percentage of GDP has remained near the bottom of OECD member countries. Efforts to improve this level have involved various targeted grants, tax credits (twice), ...
Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries Sawyer AJ; Sadiq K; McCredie B (2018)