The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement
dc.contributor.author | Sawyer A | |
dc.date.accessioned | 2021-01-11T23:34:53Z | |
dc.date.available | 2021-01-11T23:34:53Z | |
dc.date.issued | 2020 | en |
dc.date.updated | 2020-11-08T21:32:12Z | |
dc.description.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). | en |
dc.identifier.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. | en |
dc.identifier.isbn | 978-0-473-52769-3 | |
dc.identifier.uri | https://hdl.handle.net/10092/101446 | |
dc.language.iso | en | |
dc.publisher | Centre for Commercial and Corproiate Law Inc | en |
dc.rights | All rights reserved unless otherwise stated | en |
dc.rights.uri | http://hdl.handle.net/10092/17651 | en |
dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | en |
dc.title | The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement | en |
dc.type | Authored Books | en |
uc.college | UC Business School | |
uc.department | Department of Accounting and Information Systems |
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