LAWS6926 - The Business of Tax Administration

Objectives

Explores the changing nature of tax administration.
Examaine how tax administrators have adopted a business like approach to the way they manage and lead their administrations in response to Government demand for greater revenues and administrative effectiveness.
Examine 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.

Content

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; the developing of new capabilities and the managing of change.

Session

Semester 1 Intensive
21-23 & 27-28 April 2010 (9:00AM-3:30PM)

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

1 x Take-home Exam (100%)

Courses this unit is available in

Sydney Law School