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The Taxpayers' Charter: A case study in tax administration

dc.contributor.authorJames, Simon
dc.contributor.authorMurphy, Kristina
dc.contributor.authorReinhart, Monika
dc.contributor.authorAustralian National University. Centre for Tax System Integrity
dc.contributor.authorAustralian Taxation Office
dc.date.accessioned2019-01-03T02:59:31Z
dc.date.available2019-01-03T02:59:31Z
dc.date.created1/01/2005
dc.identifier.isbn0 642 76862 5
dc.identifier.issn1444-8211
dc.identifier.urihttp://hdl.handle.net/1885/154905
dc.description.abstractThe Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative. This paper traces the development of such modern charters and then specifically the development of tax charters. The Australian Taxpayers’ Charter and the Australian Tax Office’s (Tax Office) experience with it are then examined. Among other possible advantages, the Charter may be used as a measure of the Tax Office’s performance. Taxpayers’ views regarding the extent to which the Tax Office meets its obligations under the Taxpayers’ Charter as expressed in two surveys of Australian voters (N = 2040 and 2374) are presented. Generally the taxpayers are supportive. The results of the survey also support the Tax Office view that the Charter fits in with compliance policy. Finally, the Charter demonstrates how initiatives in tax administration might be successfully achieved.
dc.format.extent31 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
dc.publisherAustralian Taxation Office
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 62
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National University
dc.rightsCommonwealth of Australia
dc.subject.ddc336.200994
dc.subject.lcshTaxation - Australia.
dc.titleThe Taxpayers' Charter: A case study in tax administration
dc.typeWorking/Technical Paper
local.publisher.urlhttp://regnet.anu.edu.au/
local.type.statusPublished Version
local.bibliographicCitation.placeofpublicationCanberra, ACT
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502
CollectionsANU Centre for Tax System Integrity (CTSI)

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