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

By Wilma Teviotdale and Susan Thompson

Abstract

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

Topics: HD, HG
Publisher: Sweet & Maxwell
Year: 1999
OAI identifier: oai:eprints.hud.ac.uk:9543

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  2. 29, 1998--775,000 penalty cases, 190,000 cases in which surcharges were levied. This is against a background of 900,000 missing the deadline.
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  25. They considered it at p. 118: “… probably the option most comprehensible to the majority of taxpayers.”
  26. This merely requires taxpayers to prepare accounts to the tax year i.e., to March 31, or
  27. (1999). with levels of conflict remaining unresolved.

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