Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study
The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedur...
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Language: | en |
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University of Canterbury. Accounting and Information Systems
2013
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Online Access: | http://hdl.handle.net/10092/8195 |