Recommendatory Report on a Tikanga Framework for the Taxation System
| dc.contributor.author | McMeeking SM | |
| dc.contributor.author | Kahi H | |
| dc.contributor.author | Kururangi G | |
| dc.contributor.author | Williams M | |
| dc.date.accessioned | 2018-10-01T01:20:46Z | |
| dc.date.available | 2018-10-01T01:20:46Z | |
| dc.date.issued | 2018 | en |
| dc.date.updated | 2018-08-27T22:37:25Z | |
| dc.description.abstract | This document summarises responses from a process designed to test the suitability of the draft tikanga framework for the taxation system. The central themes in the responses were: • That Treasury is to be commended for both their aspirations and endeavours to develop a tikanga framework; • That there is merit in the current approach, but that there needs to be more work to develop it into an integrated and sound tikanga framework. In the view of participants, a tikanga framework needs to have inter-related purposive and performance elements which the current framework does not yet have. On the basis of the testing process, Aotahi recommends that: • The draft tikanga framework is not released as a ‘tikanga framework’ on the grounds that it requires more development; • If it is considered important to release the framework, we believe it may be more appropriate to describe it as a preliminary values based approach for the taxation system; and • That further developmental work on the tikanga framework includes the following: o Deeper exploration of tikanga as it applies to the collection and distribution of resources for the public good; o More detailed consideration of the alignment between purposive and performance elements of the tikanga framework, with particular consideration of the cascading relationship between kawa, tikanga, ritenga and āhuatanga, as well as the relationship between the tax framework and the living standards framework; and o Further engagement with academics and practitioners to test the framework as it develops. | en |
| dc.identifier.uri | http://hdl.handle.net/10092/16084 | |
| dc.language.iso | en | |
| dc.publisher | The Treasury | en |
| dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | en |
| dc.title | Recommendatory Report on a Tikanga Framework for the Taxation System | en |
| dc.type | Reports | en |
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