TAXATION ISSUES IN THE 21ST CENTURY

Collection

27 August 2024

TAXATION ISSUES IN THE 21ST CENTURY by Adrian Sawyer comprises an exciting, innovative collection of essays on contemporary twenty-first century legal, accounting, and policy issues in taxation. Learn more and order a copy.

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Adrian Sawyer (ed) 2006

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This publication comprises an exciting and innovative collection of essays on contemporary twenty-first century legal, accounting and policy issues in the area of taxation. The contributors are leading academics and taxation law practitioners primarily from New Zealand, with a foreword from Sir Ivor Richardson.

Taxation Issues in the Twenty-First Century will be an invaluable resource for legal practitioners involved in taxation law and practice, taxation law academics, taxation law students, and tax policy officials.

The essays include careful legal analysis and practical commentary on the following issues:

Tax Compliance Issues: including behavioural compliance research, the role of tax practitioners in taxpayer compliance, and ways to reduce tax compliance costs
Income Tax Issues: including the capital/revenue distinction and the associated persons test for land transactions
Avoidance Issues: including discussion on the need to rewrite section BG 1 Income Tax Act 2004 and the implications of the Peterson case
Tax Policy Issues: including the appropriateness of the regimes for taxing offshore investments and tax issues associated with a single trans-Tasman economic market
Tax Administration Issues: including reviews of the adjudication and binding rulings functions of the Inland Revenue Department
Indirect Taxation Issues: including reviews of the going concern issue with GST and the taxation of fringe benefits

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