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7 J. Austl. Tax'n 1 (2004)

handle is hein.journals/jouaustx7 and id is 1 raw text is: THE QUALITIES OF A GOOD TAX ADMINISTRATION Guest Editorial by Michael D'Ascenzo Second Commissioner of Taxation 1. INTRODUCTION Taxes are the price we pay for a civilised society. In democratic countries the choices made in relation to taxation at the ballot box reflect the community's agreement or disagreement with the decisions made by government in relation to taxation. However, what is clear is that some level of taxation is necessary to fund public goods and services. It follows that an ethical and effective tax administration is an important societal institution for any country. The Australian Taxation Office (ATO) has a proud history as a world class tax administration which has generally exhibited the highest levels of integrity and probity. The approach of the ATO has for a long time been based upon encouraging taxpayers to comply with the tax law through a mix of help and active compliance strategies. Moreover Australian taxpayers have extensive rights and resources that are enforceable under the law. Structural features such as binding public and private ruling systems complement the more traditional rights of objection and appeal, and work to enhance taxpayer certainty. Nevertheless, tax administrations increasingly need to engage with the community in respect of the community's tax system. After all the Australian tax system (and the ATO) exist to support Australia as a civilised society- and belong to all Australians. (2004) 7(1)

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