Digitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealand

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dc.contributor.authorGranger J
dc.contributor.authorSawyer, Adrian
dc.contributor.editorHendriyetty N
dc.contributor.editorEvans C
dc.contributor.editorKim CJ
dc.contributor.editorTaghizadeh-Hesary F
dc.date.accessioned2022-08-11T23:15:30Z
dc.date.available2022-08-11T23:15:30Z
dc.date.issued2022en
dc.date.updated2022-07-21T20:53:01Z
dc.description.abstractThis book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. This chapter presents an in-depth exploratory case study of the “digital journeys” of Australia and New Zealand to explore how digitalization is shaping revenue administrations. The study applies a tax policy lens and largely positivist approach, with some normative suggestions. While there is no specific theoretical framework, the study observes how institutional factors influence the ability of the state to create productive political relationships with key groups. The digital journeys of both administrations over the last 3 decades include some common features and challenges. The question “Have they done enough, fast enough, to be ready for the challenges of the 21st century digital economy?” is explored by charting the development of digital services in the two countries, the role of smart data exploitation, the emergence of new policies and powers, and both administrations’ readiness to support their governments in responding to the coronavirus disease pandemic. Finally, the “new normal” for these administrations is discussed and some recommendations offered.en
dc.identifier.citationSawyer A,Granger J (2022). Digitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealand. In Hendriyetty N, Evans C, Kim CJ, Taghizadeh-Hesary F (Ed.), Taxation in the Digital Economy New Models in Asia and the Pacific.: 166-190. Routledge.en
dc.identifier.isbn9781032051000
dc.identifier.isbn1032051000
dc.identifier.urihttps://hdl.handle.net/10092/104158
dc.language.isoenen
dc.publisherRoutledgeen
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectAction 1en
dc.subjectadministrationsen
dc.subjectcoronavirus diseaseen
dc.subjectdataen
dc.subjectdigitalizationen
dc.subjecttax complianceen
dc.subject.anzsrcFields of Research::44 - Human society::4407 - Policy and administration::440708 - Public administrationen
dc.subject.anzsrcFields of Research::46 - Information and computing sciences::4605 - Data management and data science::460599 - Data management and data science not elsewhere classifieden
dc.subject.anzsrcFields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation lawen
dc.subject.anzsrcFields of Research::44 - Human society::4407 - Policy and administration::440709 - Public policyen
dc.titleDigitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealanden
dc.typeChaptersen
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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