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
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.

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