Self-Assessment, Audit Efficiency, and Administrative Developments

STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, pp. 70-93,M. Gammie, A. Shipwright, eds., Institute for Fiscal Studies, 1996

12 Pages Posted: 12 May 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1996

Abstract

“Self-assessment” is a system for collecting income tax where taxpayers calculate their income tax independently. The calculation is not initially checked but may be subsequently audited. The adoption of a “self-assessment” method for collecting income tax is primarily for reasons of efficiency, as the increasingly complex nature of income tax law continues to put a strain the resources of tax authorities.

Keywords: Self-Assessment, Income tax, Audit efficiency

JEL Classification: K34

Suggested Citation

Prebble KC, John, Self-Assessment, Audit Efficiency, and Administrative Developments (1996). STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, pp. 70-93,M. Gammie, A. Shipwright, eds., Institute for Fiscal Studies, 1996, Available at SSRN: https://ssrn.com/abstract=1604870

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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