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Self assessment: revenue authorities v. taxpayers: a state of conflict?

Teviotdale, Wilma and Thompson, Susan (1999) Self assessment: revenue authorities v. taxpayers: a state of conflict? British Tax Review (4). pp. 272-283. ISSN 0007-1870

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Abstract

THE purpose of this article is to examine the change in our tax system to self
assessment, discussing whether it moves us closer to an “ideal” tax system thereby reducing conflict
in the relationship between taxpayer and Revenue.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HG Finance
Schools: The Business School
The Business School > Business Education Research Group
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Depositing User: Sara Taylor
Date Deposited: 10 Feb 2011 15:49
Last Modified: 25 Mar 2014 12:16
URI: http://eprints.hud.ac.uk/id/eprint/9543

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