The Taxpayers’ Charter: a case study in tax administration
The 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...[Show more]
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