LAWS6926 - The Business of Tax Administration
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.
Session
Semester 1 Intensive
8-10 & 13, 14 May 2013
The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.
Assessment
- 1 x Take-home Exam (100%)
Legal Professional Development (LPD)
You can credit this unit towards Legal Professional Development (LPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Enrolment.
Courses this unit is available in
Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Administrative Law and Policy | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation | Master of International Taxation
