The Business of Tax Administration
LAWS6926
In response to Government demand for greater revenues and administrative effectiveness, tax administrators have adopted a business-like approach to the way they manage and lead their administrations. Within an environment of increasing complexity, the need to improve the level of voluntary compliance and to detect and deter taxpayer non compliance whilst reducing administrative overhead and the cost to business when complying with the tax laws has required new thinking by tax administrators as to how to deliver the outcomes sought by their key stakeholders. This unit explores the changing nature of tax administration as it responds to these demands. Topics covered include: the use of revenue authorities; strategies and models used to improve voluntary compliance; administrative policy and legislative developments; the application of the self assessment concept; the managing of risks to compliance; the measuring of revenue assessment and collection performance; process re-engineering; and the developing of new capabilities and the managing of change.
Unit of study details
Unit of study level: Postgraduate
Credit points: 6
Commencing semesters: 105
Further unit of study information
Unit of study handbook: LAWS6926
Costs and scholarships information: Costs and Scholarships
Final dates to withdraw from units of study: Census Dates
Available for study abroad and exchange: No