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

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dc.contributor.authorSawyer A
dc.date.accessioned2021-01-11T23:34:53Z
dc.date.available2021-01-11T23:34:53Z
dc.date.issued2020en
dc.date.updated2020-11-08T21:32:12Z
dc.description.abstractTo 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).en
dc.identifier.citationSawyer 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.en
dc.identifier.isbn978-0-473-52769-3
dc.identifier.urihttps://hdl.handle.net/10092/101446
dc.language.isoen
dc.publisherCentre for Commercial and Corproiate Law Incen
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accountingen
dc.titleThe Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvementen
dc.typeAuthored Booksen
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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