4 results for Alley, Clinton

  • The increasing imperative of cross-disciplinary research in tax

    Alley, Clinton; Bentley, Duncan (2008)

    Journal article
    University of Waikato

    National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in development frameworks for and measures of good practice in tax administration.

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  • Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand

    James, Simon; Alley, Clinton (2007-11)

    Working or discussion paper
    University of Waikato

    Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are now an accepted part of taxation policy. Such controversy as remains is concerned with specific issues rather than the existence of the tax itself. However the specific form the legislation takes in each country differs and the process of introducing the tax can in hindsight be evaluated in order to analyse the rules, methods and techniques that have proved to be most efficient and effective.

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  • The interface between financial accounting and tax accounting: A summary of current research

    Alley, Clinton; James, Simon (2005-12)

    Working or discussion paper
    University of Waikato

    Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting. However this has always been an uneasy relationship. One apparent factor contributing to this is that these two accounting processes serve different purposes. The aim of this study is to research international literature and experience to gain an insight into the basis and form of this divergence.

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  • The concept of income within the New Zealand taxation system

    Alley, Clinton; Maples, Andrew (2006-09)

    Working or discussion paper
    University of Waikato

    The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart BC flowchart and a new term “non-residents’ foreign-sourced income’ to assist in the determination of income. The authors review these additions to the Income Tax Act and suggest that further improvements can be made. To this end they include proposed amendments to Part B ( including the subpart BC flowchart) and Part C of ITA 2004

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