The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners

23 Pages Posted: 24 Dec 2015

See all articles by Mark Burton

Mark Burton

University of Canberra - Law School; University of Melbourne - Law School

Justin Dabner

Tax Re-Solutions

Multiple version iconThere are 2 versions of this paper

Date Written: December 24, 2015

Abstract

The approach to administering the taxation laws by the New Zealand Inland Revenue Department (“IRD”) is founded on the responsive regulation model. Pursuant to the model the IRD describes its relationship with the profession as collaborative or even a partnership. The model has been borrowed from the Australian initiatives.

However there is evidence that the partnership model has been very patchy in its application, both over time and depending upon the IRD operatives involved. Subjective attitudes and external influences appear to have a significant impact upon the nature of the relationship.

This evidence suggests that the partnership model in both New Zealand, and Australia, may be appropriately viewed as dynamic, with the relationship molded more by the environment than by managerial design.

Suggested Citation

Burton, Mark and Burton, Mark and Dabner, Justin, The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners (December 24, 2015). Available at SSRN: https://ssrn.com/abstract=2707915 or http://dx.doi.org/10.2139/ssrn.2707915

Mark Burton

University of Canberra - Law School ( email )

Canberra, Australian Capital Territory 2601
Australia

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia
+61 3 903 54239 (Phone)

Justin Dabner (Contact Author)

Tax Re-Solutions ( email )

Cairns, Qld
Australia
0412283702 (Phone)

HOME PAGE: http://lkmandjhd.com.au/tax-re-solutions/

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