Abstract
This paper considers ethics and integrity in tax administration. The paper specifically focuses on income tax self assessment and issues associated with it in the context of ethics and integrity. Then the paper considers the Australian tax compliance model along with the roles of tax advisors and of tax administrators in the self assessment process and suggests some strategies for encouraging an ethical approach by both of these groups as well as taxpayers in an income tax system.
Disciplines
Tax Law
Date of this Version
September 2009
Recommended Citation
Michael Walpole, "Ethics and Integrity in Tax Administration" (September 2009). University of New South Wales Faculty of Law Research Series 2009. Working Paper 33.
http://law.bepress.com/unswwps-flrps09/art33
Comments
This paper was presented to the National Tax Conference, Malaysia, Kuala Lumpur, August 2009. This paper may also be referenced as [2009] UNSWLRS 33.