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The Pharisee & the tax collector in the 21st century

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Published on 01 Dec 10 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper examines the public's perception of tax collectors/administrators through the centuries. At the heart of the research from the 20th and 21st centuries is the introduction of the self-assessment process. This system transfers tax obligations to taxpayers. Within this context, the paper examines why perceptions of hatred of tax administrators still exist.

Author profiles

Katherine RITCHIE
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010
Click here to expand/collapse more articles by Katherine RITCHIE.
Dennis Moodley
Dennis is Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010

 

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