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1
Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007." Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.
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Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.
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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including two additional factors namely, ethical sensitivity and culture.
Conducted in the tax jurisdictions of Malaysia and New Zealand, this study is comparative in nature. To understand the tax compliance behaviour of tax agents in this study, a mixed-method approach, combining surveys and semi-structured telephone interviews, was used. In Malaysia, the survey data were collected using a mail survey from a sample of tax agents in public practice whose names were listed on the website of the Malaysian Inland Revenue Board. Online surveys were used to collect responses from a sample of members of the New Zealand Institute of Chartered Accountants (NZICA) whose names were listed as public practitioners on NZICA’s website. Descriptive statistics and Partial Least Squares (PLS), a structural equation modeling (SEM) technique, were used to describe and analyze the quantitative data. Transcribing, coding, finding the relevant themes and member checking were used to analyze the qualitative data of the study.
Basically, the results indicate some similarities and some differences between tax agents’ compliance behaviour in Malaysia and New Zealand. Consistent with findings from prior studies, the results suggest that attitude towards intention to comply with the tax law was the most influential factor in explaining tax agents’ compliance behaviour to tax law in Malaysia and New Zealand in both scenarios of overstating tax expenses and understating income examined in the study. This was followed by ethical sensitivity, which was measured using Rest’s (1986) Multidimensional Ethics Scale (MES), as the second influential factor in tax agents’ compliance behaviour to tax law. Mixed findings were recorded for culture which was measured using Hofstede’s (1980) National Cultural Dimensions and perceived behavioural control. No support, however, was found for subjective norms in the study.
The findings from the survey were elaborated further in the interviews. The interviews with seventeen tax agents in Malaysia and fourteen tax agents from New Zealand provide some interesting findings. While the results of the survey indicate that attitude was found to be the most important factor in tax agents’ tax compliance behaviour, the interview findings clarified how tax agents understand attitude. For instance, attitude was interpreted as not only complying with the professional code of ethics, but also, fear towards being penalized, audited and interestingly, fear towards obtaining a bad reputation among the public and peers.
Overall, the findings suggest that noneconomic factors, such as attitudes and ethical sensitivity, can explain the tax compliance behaviour of tax agents in the study. Some economic factors identified for example, amount of risk involved, the trade-off between costs and benefits, and the probability of being penalized, from the interviews could also potentially explain the tax compliance behaviour of the tax agents in Malaysia and New Zealand who participated in the study.
The findings contribute to the theoretical and practical aspects of understanding the tax compliance behaviour of tax agents in two different countries. In a response to the calls for more cross-cultural research, this study reveals some similarities and differences in the tax compliance behaviour of tax agents in Malaysia and New Zealand which may be helpful in improving our understanding of the ethical decision making of tax agents. The findings from the study also provide some insights into the ethical behaviour of tax agents in Malaysia and New Zealand which may be useful for professional bodies and regulators.
3
Fleming, M. W. A. "Price discrimination law : developing a policy for New Zealand." Thesis, University of Canterbury. Accounting and Information Systems, 1985. http://hdl.handle.net/10092/2736.
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The purpose of this thesis is to develop a policy towards anticompetitive
price discrimination in New Zealand. Price discrimination
occurs where the ratio of price to cost in two sales differs.
Legislation against price discrimination may be enacted as part
of our Competition Law, a set of laws designed to promote efficiency and
competition in industry and commerce.
The first section of this thesis examines the economics of price
discrimination and its effects on efficiency, income distribution and
competition. We conclude that the effects are ambiguous and depend
upon the circumstances in which the discrimination is practiced. However
we conclude that systematic price discrimination can be harmful to
competition, whilst unsystematic price discrimination can promote
competition and that there are a priori grounds for anti-price
discrimination legislation.
The second section examines specific approaches taken to price
discrimination legislation. Particular emphasis is placed on the U.S.
Robinson-Patman Act which is one of the most extensively litigated price
discrimination laws in the world. A review of the implementation of this
Act shows that it has failed to promote competition or increase
efficiency. In fact, it has done more to inhibit these goals than
promote them. We conclude that there are conceptual problems with antiprice
discrimination legislation and this conclusion is reinforced by a
study of the Australian price discrimination law. We therefore examine
the conceptual framework in which price discrimination is controlled in
other developed countries such as the United Kingdom, Canada, Eire,
France, West Germany and the EEC. We conclude generally that price
discrimination is a problem of monopoly and should be treated as such. The final part of this thesis reviews price discrimination law in
New zealand and suggests a policy that would align the Commerce Act with
our conclusion that legislation against price discrimination is
undesirable.
4
Schofield, Simon anthony. "The law of climate change mitigation in New Zealand." Thesis, University of Canterbury. Law, 2012. http://hdl.handle.net/10092/10347.
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As the world strives to reduce greenhouse gas emissions to mitigate climate change, the law has a crucial role to play in supporting mitigation solutions. Starting with the common law's potential for the development of a climate change tort in New Zealand, this thesis analyses the applicability of New Zealand's environmental land use planning law before turning to how an New Zealand emissions unit under the Climate Change Response Act 2002 will work in theory and practice to reduce greenhouse gas emissions. This thesis argues that the operation of corporations to drive these reductions as well as the development of renewable electricity from water, geothermal, wind and marine resources will require an integrated approach to sustainability. It explains that the transition from fossil fuels which can be owned to fugacious renewable resources which are incapable of ownership until capture requires reconsideration of the nature of property. Energy efficiency and conservation in addition to sequestration which reduce greenhouse gas emissions expose opportunities and problems associated with disaggregating property law rights. It concludes that New Zealand law must keep sight of the purpose of reducing greenhouse gas emissions through all levels of society, namely, climate change mitigation.
5
Sawyer, Adrian John. "Company average effective tax rates : a conceptual framework within the New Zealand experience." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2704.
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The impact of effective tax rates on tax policy formation has intensified since the major
developments of the mid 1980s in the United States. In New Zealand the level of
attention has been appreciably lower.
This study critically reviews the effective tax rate literature from the United States,
Canada, United Kingdom and Australasia, with the objective to isolate the essential
findings of the research and to develop issues for consideration in New Zealand. A
conceptual framework is developed for the measurement of average effective tax rates
(AETRs) in New Zealand, incorporating an empirical and triangulation approach.
The focus is to measure the AETR for listed public companies from 1984 to 1991,
utilising three AETR ratios. The resulting AETRs are examined by way of individual
companies, industry and sharemarket capitalisation groupings, with critical findings
presented in both graphical and tabular form. Non-parametric statistics were utilised to
test the research hypotheses, including sample representativeness and the significance of
the ratio measure adopted.
The results suggest that through incorporating a multiple period and triangulation research
approach, AETRs, on average over time, are not dependent upon the particular research
measure employed. However, the results for the industry and capitalisation manipulations
of the data were mixed.
The conceptual framework also includes the results of a mail questionnaire survey of
expected AETR users and advisers. Parametric testing of the responses was employed to
test the research hypotheses, as well as to identify the presence of any non-response bias.
The testing provided mixed results, with evidence of response bias present in the results.
Selected policy issues are discussed, with suggested reforms for the current ETR
measurement and disclosure requirements offered for interested parties in New Zealand.
The research findings are compared to previous New Zealand research and to the United
States literature. Suggestions for future research are offered.
6
Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.
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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.
7
Mzila, Thembelihle. "An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80489.
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South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, since its most recent amendment in 2006, the efficacy of the South African GAAR has not been established as it has not been tested in the courts. This study addresses this concern by employing a ‗structured pre-emptive analysis‘ to identify the weaknesses of the South African GAAR when compared to its New Zealand counterpart.
This approach is essentially qualitative and combines the typical doctrinal or black letter law approach used in law with that of reform-oriented approaches. Firstly, the South African and New Zealand GAARs were analysed and compared using a doctrinal approach to gain an understanding of the interpretation and application of the two GAARs. This allowed for the identification of weaknesses in the South African GAAR, whilst also making suggestions for its improvement. Thereafter, the South African GAAR was applied to the facts of a case from New Zealand by making use of a reform-oriented methodological approach. In applying the South African GAAR to the facts of the case, a framework of the South African GAAR was used to enhance the reliability of the findings by reducing subjectivity and improving replicability.
The findings from the doctrinal and reform-oriented approaches revealed the weaknesses in the current South African GAAR when compared to its New Zealand counterpart. These weaknesses may be addressed in three ways. Firstly, guidance should be provided in order to address uncertainties in the interpretation and application of the South African GAAR so as to prevent inconsistencies that may limit its efficacy. Secondly, the purpose requirement and tainted elements could be consolidated into one requirement, where the presence of one of the tainted elements informs the objective purpose of the arrangement. Thirdly, the purpose requirement should be amended so that it need not be the sole or main purpose, but rather should be one of the purposes, provided it was not merely incidental. It is acknowledged that while the South African and New Zealand GAARs are directed to achieve the same end, the proposals for amendment would arguably go some way towards improving the efficacy of the South African GAAR.Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted
8
McHugh, Paul Gerard. "The aboriginal rights of the New Zealand Maori at common law." Thesis, University of Cambridge, 1988. https://www.repository.cam.ac.uk/handle/1810/244948.
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In 1840 the indigenous Maori tribes of New Zealand ceded the sovereignty of New Zealand to the British Crown in return for the protection of the chiefs' rangatiratanga (internal government of the tribe) and the tribes' lands, forests, and fisheries. This agreement is known as the Treaty of Waitangi. This thesis considers the extent to which the common law of England recognised the rights embodied in the Treaty of Waitangi upon the Crown's assumption of the territorial sovereignty over New Zealand. Since the principles of the common law developed in an organic manner through the history of British relations with non-Christian societies the present study has used comparative material of an historical as well as strictly legal character. It is believed previous studies of Maori rights upon British annexation have suffered from the failure to assess the Maori tribes' position in terms of a continuum of British colonial constitutional history. Having isolated the relevant common law principles from the body of British practice and other sources, each of the three Parts ends with the particular application of these principles to the New Zealand setting. The thesis is based upon the distinction between imperium (a right of government) and dominium (rights of private ownership) and is divided into three Parts. The first Part looks at the principles governing the Crown's erection of an imperium over non-Christian societies. Part II looks at the effect of British sovereignty upon the customary law of the Maori tribes. Finally, Part III assesses the common law's recognition of the traditional property rights of the Maori. The conclusion reached is that the common law recognised the continuity of Maori customary law and property rights but qualified this by limiting any viability of the customary code to Maori relations inter se and restricting the alienation of the tribal title to the Crown. To that extent the Treaty of Waitangi was not so much a source as declaratory of rules which would have applied in any event. The present study does not consider at length the contemporary status of these post-annexation rights given the Maori by the common law. However, it has significance for contemporary as well as historical Maori claims and amounts to a revision of previous assessments of the common law's response to British annexation of New Zealand.
9
Hodson, Alistair Graham. "John George Russell and His Impact on New Zealand Tax Jurisprudence: An Investigative Analysis." Thesis, University of Canterbury. School of Law, 2013. http://hdl.handle.net/10092/7683.
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Mr John George Russell holds a special place in New Zealand’s relatively brief tax history. He is a person who has challenged Inland Revenue’s authority and the taxing statutes more than any other individual. If Mr Russell had followed his father’s early advice and studied engineering he may have taken over the family farm on the outskirts of Hamilton and by now have been enjoying a peaceful retirement. Instead, his enjoyment of the accounting subjects taken at college, which he had enrolled into in error, ultimately led him to becoming a leading figure in the development of the then emerging New Zealand money market, and the managing director of the merchant bank Securitibank. Novel approaches to commercial issues and tenacity in litigation are the trademarks of Mr Russell, Auckland tax advisor and business consultant.
Mr Russell is well known in New Zealand tax circles as the creator and defender of the ‘Russell tax template’, developed in the 1980s as a mechanism to turn the ‘water’ of taxable receipts into the ‘wine’ of untaxed gains. Template related issues are still being litigated some three decades later. There have been many cases related to the template covering both substantive and procedural issues. Mr Russell has had limited success on procedural grounds claiming his wins have been the result of good luck more than anything else. He strongly claims Inland Revenue have run a vendetta against him for many years.
Inland Revenue have taken several different ‘Tracks’ when assessing various parties it considered received the tax advantage from the template. The ‘Tracks’ used to assess various parties are also regarded by Mr Russell as a vendetta tactic. Ultimately the litigation has led to ‘Track E’ with Inland Revenue personally assessing Mr Russell for tax, penalties and interest totalling in excess of NZD $200 million (underlying core tax of $15 million). A Court of Appeal decision found for Inland Revenue and confirmed Mr Russell’s personal tax assessment. Leave to the Supreme Court was not granted and Mr Russell has recently commented that a ‘Track F’ may now exist.
Mr Russell has accused the Commissioner of Inland Revenue of fraud in respect of backdated assessments, and Inland Revenue have accused Mr Russell of fraud in relation to backdated documents. Mr Russell commented during one of our interviews when challenged about document backdating that “the only difference between an honest person and a dishonest one is often a date.” This thesis attempts to provide the reader with not only an overview of the litigation associated with Mr Russell, but also seeks to provide an insight into the person of Mr Russell. The Russell tax template was held to be a tax avoidance structure by the Privy Council in 2001. I did not intend to debate the merits of the Russell template with Mr Russell.
One of the least known postures of Inland Revenue’s Compliance Model is that of the ‘game player’. It would appear that Mr Russell has many tendencies attributed to a person classified under this framework to be a classic game player. This thesis attempts to provide an in-depth overview of perhaps Inland Revenue’s most litigious taxpayer and asks whether Inland Revenue are now on ‘track’ to a conclusion. This thesis considers Mr Russell’s contribution to tax jurisprudence by looking at his journey over the last 30 years, giving the reader an insight into the life of Mr Russell.
10
Moorman, David Guy. "Vertical restraints in the distribution process under New Zealand competition law." Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/27353.
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The law relating to vertical restraints in the distribution process has sparked probably more controversy than any other area of competition law over the last 20 years. The debate has been fought out most fiercely between economists of various ideological schools invoking arguments of the importance of economic efficiency versus the need to protect small businesses and the freedom of sellers to choose their own methods of distribution. This has generated an extensive body of literature particularly in the United States. Surprisingly little however has been written in Australia or New Zealand on this subject. This thesis attempts to fill the void, although, in so doing, it does not seek to delve into the technical and complex aspects of law and economics in this area. Rather, it seeks merely to raise the basic issues in the New Zealand context from which base a more sophisticated study can subsequently be undertaken.
By way of introduction, the nature of vertical restraints in the distribution process are described and some background is provided to the areas of debate. The thesis then breaks up into two parts to examine the current state of the law in the United States, Canada, Australia and New Zealand in respect of, first, vertical price restraints and, second, vertical non-price restraints. Where appropriate, a comparative analysis is made to shed light on the interpretation of key words and phrases in the New Zealand legislation.
In respect of each type of restraint, the basic economic issues involved are then canvassed, given the strategic role which economics plays in understanding why vertical restraints are imposed and their competitive effects. Thereafter, various legal and policy issues are discussed to assist in deciding upon the appropriate legal treatment of each type of restraint. Finally, an attempt is made to provide an analytically coherent framework within which to judge vertical restraints in the context of present competition policy.
The conclusions reached call into question the present total prohibition against resale price maintenace in New Zealand and advocate the need for more specific provisions regarding both price and non-price vertical restraints. In particular, it is suggested that a rule of per se illegality should only operate for conduct which attempts to fix, maintain or control the price at which products are resold, while a structured rule of reason should operate for all other types of vertical restraints based on a market power test administered in accordance with guidelines promulgated by the Commerce Commission.Law, Peter A. Allard School of
Graduate
11
Birdling, Malcolm David. "Correction of miscarriages of justice in New Zealand and England." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:2dae4513-4fd2-40cd-bb6a-dbba696d6d7f.
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This thesis sets out to provide a deep analysis of the mechanisms for review of convictions in New Zealand and England after initial appeal rights are exhausted, and to identify the key areas of similarity and difference between these systems, the reasons for these differences, and their implications. The appeal systems in each jurisdiction are briefly examined, alongside the pressures and restrictions on their functioning. Particular attention is paid to the options for appeal out of time, and for revisiting appeal decisions if new material comes to light. The main discussion is of the specialist procedures for review of suspect convictions in each jurisdiction: the Royal Prerogative of Mercy process carried out by the New Zealand Ministry of Justice and the work of the English Criminal Cases Review Commission. This discussion presents the results of empirical research carried out by the author utilising the files of each of these bodies. It investigates the legal context in which each body functions, and provides an account of how each body functions in practice, by examining the circumstances in which each body will contemplate referring a matter back to an appeal court and the means by which a determination is made as to whether to do so in an individual case. In addition it examines the various factors (legal and non-legal) which impact on their work. Finally, the key features of the two systems are contrasted, with a discussion of the areas of similarity and difference, as well as the possible implications of these, in particular for reform of the New Zealand processes.
12
Sung, Sally Ki-Youn. "Responding to Climate Change: A Carbon Tax or an Emissions Trading Scheme? A New Zealand Perspective." Thesis, University of Canterbury. Accountinig and Information Systems, 2011. http://hdl.handle.net/10092/6934.
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Consequences of global warming and climate change issues have become more apparent over the last several decades. Heat waves, floods, tornados and storms are not just natural disasters occurring elsewhere, but they are now serious environmental catastrophes threatening New Zealand (NZ) and nearby countries as a result of continously escalating greenhouse gas (GHG) emissions. Thus, the Kyoto Protocol was prepared for countries to work collaborately to provide a solution through encourging countries to commit themselves to reducing their individual share of the total GHG emissions. To date, NZ has gone through several phases of modification – introducing and revising two distinctive climate change policies (a Carbon Tax and an Emissions Trading Scheme [ETS]) as a tool to reduce GHG in NZ. These attempts to address climate change, coupled with the question raised by McDonald (Irish Times, 2009) doubting the actual effect of a tax on behaviour-change, provide an extensive basis for a case study in a NZ context involving an evaluation of the effectiveness of these regimes on incentivising behaviour-change to reduce and stablise the level of GHG emissions.
In an attempt to answer the research question and conduct a case study in a NZ context, a triangulation approach incorporating both quantitative and qualitative research methods was undertaken. Statistical data analysis was conducted as a quantitative method to analyse and compare numerical changes 'with‘ and 'without‘ the existence of climate change policies. To enhance the results obtained from the quantitative research, qualitative information was also collected by interviewing politicians directly related to the introduction, implementation and the review process of the climate change policies in a semi-structured manner.
The results of this study reinforced the need for regulations and policies to reduce and maintain the level of GHG emissions. Statistical data analysis proved that the existence of climate change policies results in lower level of GHG emissions. The interviewees also perceived that some sort of policy is definitely required to regulate the level of emissions, although whether the current, National-led Government‘s modfied-ETS is the 'right' approach is still uncertain. However, the majority of interviewees agreed that the type of tool does not matter, as long as it is correctly-designed to reflect the necessary policies to influence the decision making process of individuals and businesses, and ultimately change their behaviour as a result. However, in order to maintain NZ‘s relationship with other countries, it is preferable to retain its ETS regime until other countries decide to do otherwise.
13
Bayley, John Edward. "A Doctrine of Good Faith in New Zealand Contractual Relationships." University of Canterbury. Law, 2009. http://hdl.handle.net/10092/2862.
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The majority of established legal systems are predisposed to the express recognition of good faith in contract. The apparent pressure for harmonisation of contract law arising from globalisation and political union will necessitate the Anglo-Commonwealth common law countries addressing their historical resistance to the observance of a general obligation of good faith. Accordingly this thesis appraises whether there is a requirement for a universal doctrine of good faith in New Zealand contractual relationships. The manuscript focuses on a prospective common law doctrine operating primarily as a rule of construction. It identifies the limits of such a judicial doctrine including its probable lack of application to non-contractual dealings and the likely need for a legislative duty if contracting parties are to be precluded from excluding the obligation. The characteristics of the subject doctrine are explored including the potential definition and uses of good faith. Whilst it is shown that good faith serves an important role in contract law, the analysis reveals that there is no current requirement for an express doctrine within New Zealand. The entrenched ‘piecemeal’ approach synonymous with Anglo-New Zealand contract law is not demonstrably deficient when gauged against the reasonable expectations of contracting parties. The current methodology is preferred to a general, unfamiliar and uncertain good faith principle which is likely to be reduced to equate with the existing New Zealand law in any event. Further, duties consonant with good faith may enhance economic efficiency but not in some instances. Good faith is therefore best imposed in specific circumstances rather than as a universal doctrine. Likewise, there is insufficient evidence to suggest that New Zealand is impaired in the international arena due to a lack of good faith despite pressure for New Zealand to accord with widespread overseas practice. The principle is of minimal utility in international trade where commercial certitude is paramount. Although an imperfect exemplar, the unresolved issues pertaining to contractual good faith in domestic American law confirms the identified reservations associated with the subject doctrine.
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Booth, Kay Lenore, and n/a. "Rights of public access for outdoor recreation in New Zealand." University of Otago. Department of Tourism, 2006. http://adt.otago.ac.nz./public/adt-NZDU20070208.142035.
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This thesis explores the nature of public access rights for outdoor recreation in New Zealand. It aims to improve understanding of these rights by examining the New Zealand public policy framework for public access, the social constructions of access rights and the interaction of these dimensions via analysis of two contemporary New Zealand access issues: the foreshore access debate and the state-sponsored Land Access Review. An institutional arrangements framework forms the study�s conceptual basis and is critiqued for its value in the examination of rights of public access. Multiple qualitative methods were employed to collect data, including interviews with access actors, submission analysis, examination of public policy documents and critical interpretation of the access discourse within the mass media. Key themes from the international access literature are identified and the disparate nature of much of this research is highlighted. Within New Zealand, public access represents an area of research neglect. This thesis provides the first comprehensive study of rights of public access for outdoor recreation in New Zealand.
A threshold has been reached in the evolution of access rights in New Zealand. Societal changes are perceived to be reducing the public�s traditional rights to access land for outdoor recreation. Owing to the importance of these rights within conceptions of New Zealand national identity, the Government is codifying access rights in a bid to protect them. Thus a shift in access arrangements is occurring, from reliance upon social customs to increasing use of public policy instruments.
Access rights are being renegotiated within a highly contested environment. The debate is being staged within the political arena and via the national news media; access has become a significant national issue. As a result, the level of engagement has shifted from localised access transactions between landholders and recreationists, to a national discussion regarding competing rights to land. Access actors have reacted in different ways to the reforms of access arrangements, driven by the manner in which the proposals affect their property rights, social values and norms. Some reactions have been strident and confrontational.
Inadequate public policy arrangements for access have created the 'space' for these multiple social constructions of access to develop. Convergence of a disparate and poorly enforced access public policy framework with varying social representations of access rights is influencing the access outcomes. The 'place' of public access within New Zealand society occurs at the intersection of several strongly-held cultural traditions, including private property rights, Maori customary rights, and a belief that it is a birthright to freely access the outdoors. The tension between these values underpins New Zealand�s unique (and changing) manifestation of the rights of the public to access land for recreation.
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Brown, Hayley Marina. "'A Woman's Right to Choose': Second Wave Feminist Advocacy of Abortion Law Reform in New Zealand and New South Wales from the 1970s." Thesis, University of Canterbury. History, 2004. http://hdl.handle.net/10092/948.
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This thesis interrogates the abortion debate in New Zealand and New South Wales over the period 1970 to the present from a feminist perspective. The arguments of this thesis are five fold. First, it argues that abortion was the central issue for second wave feminists in the 1970s because they believed that until women had complete control over their bodies any other gains made by the movement would be of little significance. Second, feminists who did not support abortion law reform left the mainstream movement and set up their own groups because that movement was not prepared to tolerate a diversity of opinions on the abortion issue. Third, not only was abortion a central issue for feminists; it became a central issue for parliament, illustrated by the establishment of royal commissions in both New Zealand and Australia to investigate abortion among a number of other issues. Fourth, from the 1970s New Zealand women travelled to Australia for abortions. After the 1977 restrictive law change this travel was made possible by women's groups in both New Zealand and New South Wales working together to help New Zealand women. Until now this trans-Tasman relationship has been invisible in the literature. Fifth, in the 1980s and 1990s, when there was a backlash against the women's movement, abortion was targeted by many groups because they too saw it as central to women's liberation. Despite the funding and active support of anti-abortionists in New Zealand and New South Wales, they were not able to restrict access to abortion. In short, this thesis addresses how feminists supported, or in some cases opposed, women's access to abortion during the 1970s and the challenges they faced in the 1980s and 1990s.
16
Ng, Mei Lin, and n/a. "In Search of the 'Golden Thread': Common Law Interactions With Indigenous Law in Canada, Australia and New Zealand." Griffith University. Griffith Law School, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070314.163150.
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The thesis explores the interactions of the common law with indigenous law in three jurisdictions: Australia, New Zealand and Canada. Case law involving family, criminal and land law is examined in detail, to establish how the common law has interacted with indigenous law. Two aspects of common law interactions are explored: judicial approaches to the recognition of indigenous law; and, judicial perceptions about the relationship between the common law and indigenous law. Courts faced with indigenous law have taken one of three approaches to recognising it. These are respectively referred to in the thesis as the non-recognition approach, the accommodation approach and the recognition approach. With regard to judicial perceptions about the relationship between the common law and indigenous law, the case law reveals seven different perceptions. They are: no relationship; mere acknowledgement; separate but capable of recognition; adjustment; assimilation/domination; assimilation/search for partnership; and absorption. Where a relationship is acknowledged, although perceptions may vary, essentially they can be placed in one of three categories. Courts may regard the relationship as one between two separate bodies of law, with points of intersection. They may regard it as one of convergence, perhaps even partial integration, between separate legal traditions. Finally, they may regard indigenous law as having been absorbed into the dominant legal system. Courts with this latter perception regard indigenous law as analogous to English local customs. Having identified more than one approach to the recognition of indigenous law, consideration is given to the circumstances in which the approaches are used, exploring differences arising out of the subject area in question and the jurisdiction in which the case is considered. The thesis also demonstrates that some correlation exists between the judicial approach to recognition of indigenous law and judicial perceptions about the relationship of the common law with indigenous law, though this correlation cannot be demonstrated in all cases. Lastly, the capacity of the common law to recognise changes to indigenous law is considered, where the case law reveals that both the judicial approach to recognition of indigenous law, and judicial perceptions about the relationship between the common law and indigenous law have a bearing on the capacity of the courts to recognise change. The thesis demonstrates that both the judicial approach to recognition of indigenous law and judicial perceptions about the relationship between the common law and indigenous law affect common law interactions with indigenous law.
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Roberts, Justin Esrom. "The proposed new gambling tax in South Africa." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1639.
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In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of taxing gambling winnings in the hands of the individual is debatable. A comparison with the three foreign countries used by the Minister as an example of countries who have successfully implemented a withholding tax on gambling winnings exposed operational or other characteristics which bear no significant relationship to the situation in which the industry operates in South Africa. Probably the most significant difference is the fact that in the three foreign countries, losses are deductible and only the net gains are taxed. Although it iv could add to an already seemingly administrative-intensive legislation, it is submitted that taxing gambling winnings and ignoring losses suffered by gamblers will be disproportionately unfair towards the taxpayer. The many questions raised in this treatise illustrate the level of uncertainty still surrounding the new proposed gambling tax. It is hoped that communication will be provided by SARS as soon as possible to address the issues at hand. This would go a long way in ensuring that the implementation of the proposed withholding tax on gambling winnings is as smooth and efficient as possible.
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Cheer, Ursula Jan. "Reality and Myth: The New Zealand Media and the Chilling Effect of Defamation Law." University of Canterbury. Law, 2008. http://hdl.handle.net/10092/3050.
Full textAbstract:
In 2001, I began the field work in an empirical study of the laws of defamation in New Zealand. This study involved a comprehensive mail-out survey of the New Zealand media, and an adapted survey of defamation lawyers, which were designed to discover how the laws of defamation affected both groups, and what the respondents thought about those laws. The survey was augmented by an extensive search of defamation court files in the most important New Zealand High Court registries. The question behind the survey was essentially whether New Zealand’s defamation laws have a chilling effect on the media, to the extent that stories which should be told do not see the light of day. In this thesis, I contextualise and report on the results of the survey. I first describe and analyse the sources and trends in current defamation law, the other forms of regulation of the media in New Zealand, and the patterns of media ownership. I go on to utilise background data from the survey to present a character and business profile of the media who responded to the survey and find the data confirms the representative nature of those respondents. I then complete contextualisation of the survey by analysing the nature of the chilling effect doctrine itself, a canon which began as a predictive theory importing sociological concepts into legal analysis, but which is now a doctrine applied somewhat inconsistently, but with substantive effects, by the courts. In the following chapters I present the results of the media survey, the court file search and the survey of defamation lawyers, both in narrative and graph or tabular form. My tentative initial finding, that New Zealand’s defamation laws do not have an excessive chilling effect on our media, although they do have some, is progressively confirmed, with each set of data appearing to mirror and corroborate that which went before. In the final chapters, I take this somewhat surprising finding and augment it by theorising about future developments in defamation law. I suggest that increased constitutionalisation of this area of private law, in the form of full incorporation of a Bill of Rights methodology, is both desirable and necessary to protect against any chilling effects, such as they are. I conclude by posing a question about a possible joint future for defamation and privacy claims.
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Scrollini, Mendez Fabrizio. "Right to information arenas : exploring the right to information in Chile, New Zealand and Uruguay." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3361/.
Full textAbstract:
The Right to Information (RTI) – a right every individual has to access public information held by governments – is now established in more than 100 countries. RTI laws set up a new logic in government: availability of public information is the principle and secrecy the exception. RTI laws create new public information arenas where several actors request, release and use public information for several purposes. In this work, I seek to explore why RTI arenas based on similar principles, work differently leading to different outputs. My explanation is based on a historical- institutionalist perspective arguing that origins of these laws and previous institutional structures matter. I argue that three factors help to shape these arenas: the level of participation in the policy-making process, the professionalisation of state bureaucracy and RTI enforcement institutions. The combination of these factors gives us three different kinds of arenas: functional, mixed and contested. I develop a conceptual framework, operating at a middle-range theory level, to analyse the role RTI laws, requesters, the state, and the existence of RTI enforcement institutions play in each configuration. I show how these arenas evolve and work, running a structured and focused comparison of three case studies: Uruguay, Chile and New Zealand. This work shows how these arenas ended up differing in outputs such as availability of public information and efficiency in processing RTI requests, as well as the existence of effective accountability mechanisms to resolve disputes about public information.
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Van, der Merwe Anika. "A comparative study of tax relief measures for small and medium enterprises in South Africa and New Zealand." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/31069.
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The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, the South African Revenue Service (SARS) and the National Treasury introduced a number of initiatives to empower small businesses by simplifying tax and creating certain tax relief measures specifically relating to small businesses. The first of these was introduced by the previous Minister of Finance, Trevor Manual, in his 2000 budget speech and related to small business corporations. In this study, the tax relief measures available to small businesses in South Africa were evaluated followed by the evaluation of the tax relief measures available to small business in New Zealand. Thereafter, the tax relief measures were compared and analysed in order to determine whether the tax relief measures in South Africa are on par with the tax relief measures available in New Zealand. By analysing the comparative study of the tax relief measures available to small business in South Africa and the tax relief measures available to small business in New Zealand, it was found that the South African Government has come a long way to assist and empower small business in South Africa. Furthermore, it was found that the tax relief measures available to small business in South Africa are on par and in most instances exceed the tax relief measures available to small business in New Zealand. The following recommendations were made based on the tax relief measures available in New Zealand: - small businesses, which have not elected the turnover tax system, should be allowed to account for VAT on the payment basis and
- the R1,5 million threshold for Category F vendors should be increased to allow small businesses to only file VAT returns every four months as opposed to every two months.
AFRIKAANS : Die Suid-Afrikaanse regering erken die belangrike rol wat klein ondermings in die stimulering van die ekonomie, skepping van werksgeleenthede, verligting van armoede en verbetering van lewenstandaarde van alle Suid-Afrikaners speel. Daarom het die Suid-Afrikaanse Inkomste Diens (SAID) en die Nasional Tesourie ’n aantal maatreëls, wat belastingverligting aan klein ondernemings verleen, geïmplementeer. Die eerste van hierdie maatreëls is deur die vorige Minister van Finansies, Trevor Manual, in sy 2000-begrotingsrede bekend gemaak en was gemik op klein sake-ondernemings. In hierdie studie word die belastingverligtingsmaatreëls vir klein ondernemings in Suid-Afrika geëvalueer gevolg deur die evaluering van die belastingverligtingsmaatreëls vir klein ondernemings in Nieu-Seeland. Daarna word die belastingverligtingsmaatreëls vergelyk en gronding ontleed om te bepaal of die belastingverligtingsmaatreëls in Suid-Afrika ooreenstem met die belastingverligtingsmaatreëls wat in Nieu-Seeland beskikbaar is. Deur ontleding van die vergelykende studie van die belastingverligtingsmaatreëls wat in Suid Afrika geld en die belastingverligtingsmaatreëls in Nieu-Seeland is gevind dat die Suid-Afrikaanse regering ver gevorder het om klein ondernemings in Suid-Afrika te ondersteun. Verder is daar gevind dat die belastingverligtingsmaatreëls in Suid-Afrika op gelyke voet staan met en in die meeste gevalle beter is as die belastingverligtingsmaatreëls wat vir klein ondernemings in Nieu-Seeland geld. Die volgende aanbevelings, wat gegrond is op die belastingverligtingsmaatreëls wat in Nieu-Seeland geld, word gemaak:
- dat klein ondernemings wat nie vir omsetbelasting geregistreer is nie, vir BTW mag verantwoord volgens die betalingsbasis;
- dat die R1,5 miljoen-drempel vir kategorie F-ondernemers verhoog moet word. Hierdeur sal meer klein ondernemings kwalifiseer om BTW-opgawes slegs elke vier maande in plaas van elke twee maande in te dien.
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
Unrestricted
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au, gswensen@westnet com, and Greg Swensen. "Reform of Minor Cannabis Laws in Western Australia, the United Kingdom and New Zealand." Murdoch University, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070507.150143.
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The past three decades has been a period of intense and sustained debate in a number of major Western countries about the wisdom of police continuing to apply legislation which can severely punish offenders by fines and even imprisonment because of laws and policies that prohibit the use, possession and cultivation of cannabis.
The large and growing number of young adults who have been exposed to the drug, some of whom have been charged and received criminal convictions with attendant deleterious effects on their employment and wellbeing, has forced policy makers to re-evaluate the justification for continuing to criminalise cannabis.
This thesis examines in detail the law reforms that occurred in early 2004 with respect to cannabis offenders in Western Australia (WA) and the United Kingdom (UK) and what lessons these reforms may hold for other jurisdictions interested in decriminalisation of minor cannabis offences.
A study was undertaken to compare the shortcomings and advantages of the different approaches to reform followed in WA and the UK. Reference to the reform in the UK, will be confined to meaning England, Wales and Northern Ireland as the necessary administrative guidelines have not so far been issued for Scotland.
In WA the reforms required a substantial legislative effort to establish a complex framework that outlined in detail the circumstances when police may issue cannabis infringement notices (CINs), whereas in the UK the approach involved limited legislative activity by the reclassification of the legal status of cannabis and by providing police with administrative guidelines issued by the Association of Chief Police Commissioners as to how to exercise their discretion in issuing formal warnings for a minor cannabis offence.
A comparison is made with New Zealand (NZ), where in spite of there being a similar process of deliberation and consultation as in WA and the UK, the government refused to implement formal reform because of a perception it was unable to decriminalise minor cannabis offences because of the restrictions imposed of agreement between the Clarke Labour Government and a minor political party.
The example of the failure of government in NZ to achieve reform illustrates the importance that in some jurisdictions there will be a significant role for non parliamentary advisory bodies and lobby groups to argue for reform and to garner public support when reform has stalled or been frustrated.
The thesis also includes a preliminary exploratory study using a number of indicators, such as prevalence and conviction data, to determine if the reforms implemented by the CIN scheme have resulted in or are likely to create unanticipated harms and to explore some of the issues in being to determine whether changes in law enforcement practices and priorities have impacted on the cannabis market or are likely to change the way cannabis may be transacted in WA.
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Ruru, Jacinta Arianna, and jacinta ruru@stonebow otago ac nz. "Te Tiriti o Waitangi and the management of national parks in New Zealand." University of Otago. Faculty of Law, 2002. http://adt.otago.ac.nz./public/adt-NZDU20070508.135325.
Full textAbstract:
This thesis assesses the historical and current legislative provision for including nga iwi Maori in the management of national parks. The method of assessment is one of comparison between the legislative provisions and the guarantees promised to nga iwi Maori in te Tiriti o Waitangi.
Part One, Chapter One, establishes the relevance of te Tiriti o Waitangi to the management of national parks. This chapter is designed to act as the benchmark for the assessment of national park legislation.
Part Two outlines the early national park legislation. Chapter Two begins by focusing on the emergence of the national park estate in the late nineteenth, and early twentieth, centuries. Chapter Three focuses on the first consolidated national park statute, the National Parks Act 1952.
Part Three assesses the present statutory provision for including nga iwi Maori in national park management. Chapter Four focuses on the original provisions of the National Parks Act 1980. Chapters Five, Six and Seven focus respectively on the major statutory amendments since made to the National Parks Act 1980: the Conservation Act 1987, the Conservation Law Reform Act 1990, and the Ngai Tahu Claims Settlement Act 1998. Chapter Eight turns to assess national park management documents.
Part Four, Chapter Nine, concludes by exploring how legislation could be used in the future to provide for the Tiriti right of nga iwi Maori to be included in the management of national parks.
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Mahlunge, Amanda Nyasha. "The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12896.
Full textAbstract:
Includes bibliographical references.The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.
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Hansen, Ida Lin Viktoria. "China - the new corporate income tax law and its effect on transfer pricing : and in particular the issue of documentation requirements /." Jönköping : Jönköping University. Jönköping International Business School, 2008. http://www.diva-portal.org/smash/get/diva2:3579/FULLTEXT01.
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Smart, Martha. "The application of the theory of planned behaviour and structural equation modelling in tax compliance behaviour: a New Zealand study." Thesis, University of Canterbury. Accounting and Information Systems, 2012. http://hdl.handle.net/10092/7528.
Full textAbstract:
The Theory of Planned Behaviour (TPB) has received considerable attention in the behavioural literature, but not in the tax compliance domain. The key purpose of this study is to determine the influence of selected tax compliance variables on tax compliance behaviour. The secondary objectives are to explore the applicability of the TPB in predicting and explaining tax compliance behaviour, and to provide justification for the application of Structural Equation Modelling (SEM) employing the Partial Least Squares (PLS) statistical software or PLS-Graph (which has not been widely used in tax compliance research). The results provide evidence supporting the use of PLS-Graph in undertaking SEM analysis in tax compliance research, especially when smaller samples are involved and the data collected may not be normally distributed. This study also demonstrated the wide applicability of the TPB, including its application in tax compliance research.
This study modified and extended the standard TPB behavioural model with the inclusion of a number of economic and noneconomic constructs. Most of the constructs used for this study are grounded in a number of theories: Deterrence Theory; Procedural Justice Theory; and Motivational Posturing Theory; in addition to the TPB. Data to test the research hypotheses was collected using a mail and a web-based survey.
The results of this study suggest that noneconomic variables, such as beliefs and attitudes, are good predictors of tax compliance behaviour. Consistent with the majority of studies, the most influential factor in predicting and explaining tax compliance behaviour (through the mediating effects of behavioural intention) is attitude towards the behaviour. Other factors such as personal, social and societal norms were also significant predictors of tax compliance behaviour. Perceived behavioural control was only significant for the taxpayers but not for the tax agents. In contrast, perception of the tax authority was significant for New Zealand tax agents, but not for taxpayers. The results also suggest that tax compliance behaviour is complex, and different determinants of compliance behaviour affects different sub-groups of taxpayers differently. The results lend further support to the literature that indicates that taxpayers are not a homogeneous group. This study also found that taxpayers and tax agents generally perceive tax noncompliance as less serious relative to a number of other similar civil offences. This perception may explain why respondents (from both sample groups) who were penalised for noncompliance felt that the penalties imposed were harsh, unfair and excessive.
Overall, the current study illustrates the importance of incorporating noneconomic variables comprising beliefs, attitudes, and norms, with widely used economic variables such as penalties and other enforcement tools, for achieving an optimal compliance strategy.
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Cox, Noel Stanley Bertie. "The evolution of the New Zealand monarchy: The recognition of an autochthonous polity." Thesis, University of Auckland, 2001. http://wwwlib.umi.com/dissertations/fullcit/3002348.
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The aims of this thesis are to determine to what extent the Crown remains important as a source of legitimacy for the constitutional order and as a focus of sovereignty; how the Crown has developed as a distinct institution; and what the prospects are for the adoption of a republican form of government in New Zealand. The imperial Crown has evolved into the New Zealand Crown, yet the implications of this change are as yet only slowly being understood. Largely this is because that evolution came about as a result of gradual political development, as part of an extended process of independence, rather than by deliberate and conscious decision. The continuing evolution of political independence does not necessarily mean that New Zealand will become a republic in the short-to-medium term. This is for various reasons. The concept of the Crown has often been, in New Zealand, of greater importance than the person of the Sovereign, or that of the Governor-General. The existence of the Crown has also contributed to, rather than impeded, the independence of New Zealand, through the division of imperial prerogative powers. In particular, while the future constitutional status of the Treaty of Waitangi remains uncertain, the Crown appears to have acquired greater legitimacy through being a party to the Treaty. The expression of national identity does not necessarily require the removal of the Crown. The very physical absence of the Sovereign, and the all-pervading nature of the legal concept of the Crown, have also contributed to that institution's development as a truly national organ of government. The concept of the Crown has now, to a large extent, been separated from its historical, British, roots. This has been encouraged by conceptual confusion over the symbolism and identity of the Crown. But this merely illustrates the extent to which the Crown has become an autochthonous polity, grounded in our own unique settlement and evolution since 1840. Whether that conceptual strength is sufficient to counterbalance symbolic and other challenges in the twenty-first century remains uncertain. But it is certain that the Crown has had a profound affect upon the style and structure of government in New Zealand.
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Gough, Lisa-Angelique. "Tax avoidance and 'spooky jurisprudence' : the Ramsay Principle assessed in the light of the New Zealand general anti-avoidance rule." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496454.
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George, Robert H. "Reassessing relocation : a comparative analysis of legal approaches to disputes over family migration after parental separation in England and New Zealand." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:e0b7e3d4-f7de-41b4-8215-6a5f00cb733b.
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Relocation cases are disputes between separated parents which arise when one proposes to move to a new locality with their child and the other objects. Relocation disputes are increasingly common and are becoming a topic of international concern. This thesis takes a comparative socio-legal approach to examining the legal responses to relocation cases in England and New Zealand. In England, Payne v Payne [2001] 1 FLR 1052 continues to apply principles first enunciated in Poel v Poel [1970] 1 WLR 1469, and generally sees children’s welfare as being promoted by allowing primary carers to relocate, so long as such moves are bona fide and well-considered. New Zealand rejected this approach in the mid-1990s, and now places more emphasis on children having strong relationships with both parents. Consequently, where England is characterised as ‘pro-relocation’, New Zealand is ‘anti-relocation’. Qualitative interviews with legal practitioners in both countries suggest that these characterisations are reflective of the law in practice. Looking at hypothetical case-studies, English practitioners are more likely to support proposed relocations than New Zealanders. Many English practitioners think their law to be outdated, and in particular that it gives too much weight to applicants’ well-being and too little to the value of children having strong relationships with both parents. However, in New Zealand, where an approach similar to that favoured by many English participants is applied, practitioners have the opposite concern, that applicants’ well-being is given insufficient weight, and promoting strong relationships with both parents has become overly dominant when assessing children’s welfare. It is suggested that the current variation in approaches to relocation may fit broader trends in post-separation parenting in different countries. However, given the current ‘search for common principles’ which can be applied to relocation cases internationally, this thesis raises questions about the likelihood of international agreement being reached.
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Davis, Tracy R. "The role of First Nations in oil and gas development under federal regulatory regimes: Options for change and lessons from New Zealand." Thesis, University of Ottawa (Canada), 2001. http://hdl.handle.net/10393/9139.
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The objective of this thesis is to determine what role First Nations have under federal oil and gas regulatory regimes and to make recommendations to enable them to participate in oil and gas development. The author argues that there are persuasive legal and policy grounds to support an active role for First Nations in oil and gas development within their traditional territories. This position is supported through a comprehensive analysis of three federal oil and gas regimes (Northern, Offshore and Indian Reserve Regimes), their legislative frameworks, and recent developments in aboriginal jurisprudence and policy. An assessment of what role First Nations have under the federal environmental assessment regime is undertaken to supplement the overall analysis. The thesis is further supported by an international comparative component that highlights contemporary resource management issues in New Zealand.
30
Tortell, Lisa Ann. "The monetary remedy for breach of constitutional rights in the United States of America, India, New Zealand, and the United Kingdom." Thesis, University of Oxford, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270152.
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Arendse, Jacqueline A. "An investigation into the introduction of a new wealth tax in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61379.
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In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute desperately-needed resources to those denied the opportunity to build wealth and who are trapped in the cycle of poverty. Yet, as appealing as a new wealth tax may seem, the introduction of such a tax carries with it a range of risks, not all of which are known. Of great concern is the possible effect on the economy, which, in its vulnerable state, cannot afford any loss of capital and investment. Very little research has been done on wealth tax in the South African context and there is a dearth of literature focusing on the views and perceptions of the wealthy individuals themselves. This qualitative study investigates the merits and disadvantages of a new wealth tax and seeks to identify any unintended consequences that could result from the implementation of a new wealth tax in South Africa, drawing from historical and international experience and primary data obtained from interviews with individuals likely to be affected by such a tax. Having explored the literature and international experiences with wealth tax and having probed the thinking of wealthy individuals who would be the payers of a wealth tax, the study finds that a new wealth tax may contribute towards the progressivity of the tax system, but it is doubtful whether such a tax would provide a sustainable revenue stream that would be sufficient to address economic inequality and there is a risk of causing harm to the economy. Recognising that the motivation for wealth taxes is often driven more by political argument and public perception than by rational quantitative analysis, the study also anticipates the introduction of a new wealth tax and suggests guidelines for the design of such a tax within the framework for evaluating a good tax system. This study informs the debate on wealth taxes in South Africa and contributes to the design of such a tax, should it be implemented.
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Vosslamber, Robert John. "Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891 to 1984." Thesis, University of Canterbury. Accounting and Information Systems, 2010. http://hdl.handle.net/10092/4148.
Full textAbstract:
Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified.
This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee’s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers.
The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity.
Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm.
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Safari, N. "Reconsidering the role of the derivative claim in the United Kingdom : a comparative study with the United States and New Zealand." Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/20130/.
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This thesis studies the role of derivative claims in the English legal system in the context of protecting the company as a separate legal personality, through both the shareholders and employees acting as the derivative claim applicants. In spite of the aim of the English Law Commission to change the derivative claim to a more affordable and more accessible mechanism in the UK, still the current overly restricted approach to this mechanism prevents it to play an effective role in protecting the company. The academic literature brings several factors including the availability of other mechanisms of protection for shareholders, the cost of the derivative claim and the ambiguities in the procedural requirements as the reasons for the ineffectiveness of the derivative claim. This research argues that the derivative claim is the only direct mechanism of protection for the company as a separate legal personality, and that protection of the company extends beyond the protection of its shareholders. Therefore, the hurdles in the way of efficiency of the derivative claim should be removed and it should become a more effective mechanism of protection for the company as a whole. Although the combination of other mechanisms of accountability for directors1 could discipline directors and provide an environment, in which the derivative claim is less needed, however, they have been designed to protect the personal interests of shareholders in the first instance and might not provide a potent protection for the company in all circumstances. This thesis argues that the derivative claim could work as a complementary mechanism and provide protection for the company in situations that the other mechanisms fail to do so. In order to enhance the protection of the company through the derivative claim, the thesis proposes that the scope of derivative claims’ applicants should be extended to employees. Employees have strong incentive to protect the company because they often invest in a company with their human capital, and are deeply dependent on the company well-being for their livelihoods and their pension benefits. In order to make the derivative claim a more affordable and accessible mechanism, the thesis proposes some reforms to derivative claim procedural requirements, including the shareholders ratification and the derivative claim costs. This thesis is a comparative study. The proposals for the derivative claim procedural requirements have been inspired by the derivative claim structures in the United States and New Zealand. The financial structure of the derivative claim in both countries has reduced the risk of the derivative claim for shareholders. Moreover, studying the role of the derivative claim in these jurisdictions confirms the thesis argument that although the availability of the other mechanisms of accountability could affect the need for the derivative claim, still the derivative claim has a role to play as a complementary mechanism.
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Walker, Peter E., and n/a. "Power relationships and community law centres in Dunedin : power relationships between community organisations, their communities and their funding bodies : specifically focusing on community law centres in Dunedin and the Legal Services Board." University of Otago. Department of Social Work and Community Development, 1997. http://adt.otago.ac.nz./public/adt-NZDU20070528.124321.
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This research engages critically with major public sector accountability theories in relation to the development of law centres in Aotearoa/New Zealand (and comparative international examples) focusing on the two centres in Otago, the Ngai Tahu Maori Law Centre and the Dunedin Community Law Centre.
Definitions of accountability are argued to be embedded within theoretical discourses which produce definable models of accountability corresponding to these theoretical statements. Case studies of the discourses of both law centres and their funding bodies are described and contrasted in terms of their views of the role of law centres, interaction with various interest groups and their accountability relationships. The data identifies a desire of both community law centres to engage with a communitarian, �bottom-up�, model of accountability, in contrast to the former social democratic-bureaucratic and current liberal �stakeholder� and �contract� models of the official funding agencies. The current dominance of the liberal �stakeholder� discourse is seen as based on professional power, hierarchical legal structure and control of funding. It is argued that any shift in the dominance of power relationships surrounding community law centres in Aotearoa/New Zealand would entail a strengthening of ties and links with the community, through seeking alternative power supports, a participatory structure and locally controlled funding.
Keywords: accountability; power relationships; community law centres; dominance; community.
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Zhu, Xiaoshi. "The Effect of Business Tax to Value-Added Tax Reform on Tax Burdens and R&D Investments of the High and New Technology Enterprises in China." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2240.
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This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the tax burden and research and development activities of High and New Technology Enterprises (HNTEs) in China. The initial hypothesis is that the B2V reform decreases tax burdens and encourages R&D activities of HNTEs. After analyzing the data from the Shanghai Stock Exchange High and New Technology Enterprise Index, however, it is found that the Reform does not significantly affect either the tax burdens or the R&D activities. Subsequent research reveals several explanations for the discrepancy, including firms’ labor-heavy capital structures for which labor costs do not qualify for value-added tax deductions as well as the issue of unused tax deductions from fixed asset purchases. This study informs policy makers how to revise and improve the reform to benefit high-tech companies with labor-intensive capital structures and others with significant upfront investment costs.
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Wilde, David C. "The jurisprudence and constitutional authority of the House of Lords' 'new approach' to tax avoidance : with appendix, A 'revolutionary'approach to unlawful taxation." Thesis, University of Reading, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386541.
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Walker, Peter E., and n/a. "For better or for worse ... : a case study analysis of social services partnerships in Aotearoa/New Zealand." University of Otago. Department of Social Work and Community Development, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070914.145613.
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Partnerships between organizations are seen as one of the building blocks of the �Third Way� approach to welfare provision both in Europe and in New Zealand. While there is much discussion of this emphasis on building social capital and working in partnerships these partnerships are usually perceived as being between government and community or private organizations as part of a new phase of neo-liberalism. Using qualitative research this thesis explores three partnership sites: Those within a Maori social service provider, Te Whanau Arohanui, and the local Hapu and State organisations; that between the Ngai Tahu Maori Law Centre (an indigenous organization) and the Dunedin Community Law Centre; and finally the State lead Strengthening Families partnership initiative.
This thesis is concerned with the development of citizen participation in public policy decision-making through partnerships. While contemporary studies of policy change have identified stakeholder and actor-network forms as dominant these often seem even less democratic, participatory, accountable and transparent than those they have supposedly replaced. I draw on ideas of deliberative governance to explore options for both the theory and practice of sustainable, permanent and participatory policy change in an age of diversity. I suggest that the practice of Community Development is needed to supplement descriptive and post-facto accounts of policy change and so create a usable practice theory of effective mechanisms for participatory input.
Using a series of case studies of partnerships, a tentative practice theory and strategy for change is proposed. This is set within an interactive framework that is able to confront levels of power to encourage diversity and participation in decision-making from bottom-up initiatives.
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Schijf, Bobbi, and n/a. "Assessing the effect of EIA : the influence of environmental effects information on resource consent decision-making in New Zealand." University of Otago. Department of Geography, 2006. http://adt.otago.ac.nz./public/adt-NZDU20070202.121126.
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Environmental impact assessment (EIA) was introduced to inform decision-makers of the potential environmental effects of the decision before them. It has been adopted worldwide and functions as one of the primary instruments for taking account of environmental consequences in project approval decision-making. To date, there has been very little systematic investigation that explores whether the decision-makers for whom the EIA information is produced actually use it, although there are indications that EIA information is not always effective in influencing decisions. This thesis examines how, and indeed if, environmental effects information influences the decision-making processes for which it is produced, and which factors determine the use of this information. Three main areas of concern are identified and investigated: the responses of individual decision-makers to environmental effects information; the characteristics of the effects information that influence these responses; and the processes by which the effects information is dealt with.
At the core of the methodology employed for this research is the development of an exploratory model of EIA-based decision-making. This model builds on the insights into decision processes from a variety of disciplines, including psychology and planning. To test the utility of the model, it is evaluated against the New Zealand system of resource consent approval decision-making under the Resource Management Act, by means of case studies. Through interviews, direct observation, and analysis of written documents the decision processes in these cases are analysed. These techniques have been augmented by psychosocial methods that allow further probing into the decision processes that takes place in a decision-maker�s head.
The research results show that the effort that is spent on the preparation of EIA reports and the improvement of EIA processes is not wasted. The EIA information clearly influences the decision processes for which it is intended but it is not influencing decisions optimally. EIA information often competes with information on environmental effects from other sources that is of higher quality, more credible, or better tailored to the decision-makers� information needs. A number of ways in which the use of EIA information could be enhanced is explored in this thesis. Foremost, the improvement of the effectiveness of EIA requires a wider adoption of a decision-making perspective on EIA, and a broader recognition of the information needs of the different decision processes for which EIA is prepared.
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Ririnui, Teneti, and n/a. "The recognition of Maori customary fisheries in New Zealand�s fisheries management regime : a case study of taiapure." University of Otago. Department of Geography, 1997. http://adt.otago.ac.nz./public/adt-NZDU20070530.143237.
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The Treaty of Waitangi specifically recognises the rights of Maori to control and manage their fisheries resources. However, since the imposition of fisheries legislation in New Zealand, this right has been consistently eroded. It is only recently that Maori customary fisheries rights have been given a degree of recognition in New Zealand�s fisheries management regime.
The taiapure provisions of the Fisheries Act 1996 are one of the few policy initiatives available for Maori to manage their fisheries resources in accordance with their customary tikanga. This study examines the effectiveness of the taiapure legislation in providing for Maori customary fisheries management. The Maketu taiapure in the Bay of Plenty is studied to analyse the implementation of the initiative at the local level.
The study has found that there are limitations inherent in the legislation and that these are further complicated by inadequacies in its implementation. Recommendations regarding the size, management and establishment process, are made at the conclusion of the study to highlight the amendments needed for the taiapure provisions to properly recognise and provide for the role of Maori, as Treaty partners, in the management of their local fisheries.
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Anderson, Lynley Carol, and n/a. "Stress fractures : ethics and the provision of sports medicine at the elite level in New Zealand." University of Otago. Dunedin School of Medicine, 2005. http://adt.otago.ac.nz./public/adt-NZDU20060911.150036.
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The provision of medical care to top-level athletes in New Zealand comes with a number of challenging ethical issues. Some of these arise out of the commercial interest present in sport that links sporting success with funding, sponsorship deals and media interest. The requirement that athletes stay at peak physical function in order to be successful can, at times, be at odds with concepts of well-being and good health. The employment structure under which doctors are engaged by teams and the employment contracts which define these relationships can be the source of divided loyalty for doctors. For example, sharing health information beyond the doctor-athlete relationship may be in line with contractual obligations, but at odds with what the athlete requests. Divided loyalties also exist when athletes wish to participate in sport despite high risk of harm. Here there is a difference between what the doctor understands as the athlete�s best interest, and the athlete�s consideration of best interest.
This thesis adopts two strategies for examining the area of sports medicine in elite athletes in New Zealand. The first section utilizes qualitative research. Sixteen sports doctors were interviewed and the data analysed. The next section involves normative reflection. Here two issues (where a range of behaviours were exhibited by participants) selected from the data are considered and discussion is presented on how doctors should respond to these issues. An examination of the level of guidance offered to sports doctors from the Australasian College of Sports Physician�s Code of Ethics follows. The level of guidance offered is considered inadequate and the thesis ends with a call to attend to these concerns.
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Goodwin, David Pell, and n/a. "Belonging knows no boundaries : persisting land tenure custom for Shona, Ndebele and Ngai Tahu." University of Otago. Department of Surveying, 2008. http://adt.otago.ac.nz./public/adt-NZDU20080807.151921.
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Aspects of customary land tenure may survive even where formal rules in a society supersede custom. This thesis is about persisting custom for Maori Freehold land (MFL) in New Zealand, and the Communal Areas (CAs) of Zimbabwe. Three questions are addressed: what unwritten land tenure custom still persists for Ngai Tahu, Shona and Ndebele, what key historical processes and events in New Zealand and Zimbabwe shaped the relationship between people and land into the form it displays today, and how do we explain differences between surviving customary tenure practices in the two countries? The research was based on in-depth interviews.
A key difference between the two countries was found to lie in the type and degree of security available over the years to Maori and Shona/Ndebele. Roots of security were found in the substance of the founding treaties and concessions, and thereafter in a variety of other factors including the help (or lack of it) offered by the law in redressing grievances, the level of intermarriage between settler and autochthon, the differing security of land rights offered in urban centres in the respective countries, demographic factors and the availability of state benefits. This research finds that greater security was offered to Maori than to Shona and Ndebele, and that this has reduced the centrality of customary practices with regard to land.
The research found that, in Zimbabwe, tenure security in the CAs is still underwritten by communities and that significant investment is still made in both living and dead members of those communities. Another finding is that land custom has adapted dynamically to meet new challenges, such as urban land and CA land sales. In New Zealand, investment in groups that jointly hold rights in MFL has, to some extent been eclipsed by the payment of rates and the availability of services (e.g. state-maintained boundary records and law enforcement mechanisms) and of benefits (e.g. superannuation, disability and unemployment). Land and community are not as closely linked to survival as they were in the past and, for many, they have come to hold largely symbolic value and less practical significance. Overall, it is the pursuit of security and �belonging� that have been the greatest influences on customary land tenure practices in the long term.
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Ward, Damen Andrew. "The politics of jurisdiction : 'British' law, indigenous peoples and colonial government in South Australia and New Zealand, c.1834-60." Thesis, University of Oxford, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289016.
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Allard, Christina. "Two sides of the coin - rights and duties : the interface between environmental law and Saami law based on a comparison with Aoteoaroa/New Zealand and Canada /." Luleå : Luleå tekniska universitet/Industriell ekonomi och samhällsvetenskap/Samhällsvetenskap, 2006. http://epubl.ltu.se/1402-1544/2006/32/.
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Strack, Michael S., and n/a. "Rebel rivers : an investigation into the river rights of indigenous people of Canada and New Zealand." University of Otago. School of Surveying, 2008. http://adt.otago.ac.nz./public/adt-NZDU20081217.163025.
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In Canada and New Zealand there are increasing calls for recognition of aboriginal rights which previously were ignored or denied because of the application of English law to concepts of property rights and ownership. English legal principles are vitally important in Canadian and New Zealand society, but there has always been room for local adaptations which could have recognised the existing practices and rights of the indigenous peoples.
The English law makes various assumptions about ownership of rivers, dividing them into bed, banks and water, and applying various tests of adjoining occupation, tidalness and navigability to determine rights. Aboriginal property rights have been guaranteed and protected by various mechanisms such as government policy, treaty, and the courts, but there is uncertainty about the status of rivers. The form of the survey definition of reserves and rivers is also fundamental to how property rights may be determined. This thesis examines the situation of rivers in Canada and New Zealand through common law, treaty provisions and through what is now, a developing body of applicable and recognised customary/Aboriginal law. From these three legal foundations, a case study approach focuses on the practical situation of the Siksika people on the Bow River in southern Alberta, and the Kai Tahu on the Taieri River in Otago.
This investigation concludes that there are various legal mechanisms by which indigenous people may claim rights to the rivers with which they have a relationship; by resorting to English common law principles; by applying new and developing conceptualisations of customary and aboriginal rights doctrines; by appealing to tribunals examining treaty agreements; or by direct negotiation with the Crown. All of these processes require evidence of past and current relationships, use and occupation of rivers by the indigenous claimants. Current undisputed possession and control may be a satisfactory outcome, but ultimately an acknowledgement of ownership may depend on politically negotiated settlements.
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Berlianto, Aprinto. "Tax competition and harmonization in Southeast Asia : a thesis presented in partial fulfilment of the requirements for the degree of Master in Public Policy at Massey University, Albany, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/966.
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Policy makers in the Southeast Asian region are faced with many challenges in national policy taxation from globalization, in particular the increasing cross-border mobility of capital. One of the challenges is the competition to attract a mobile capital base which leads to a trend towards declining statutory corporate taxation rates and a pressure to harmonize taxation policy. This study explores taxation literature and uses empirical evidence from the period of 1996-2006 to examine tax competition and tax harmonization in the region. The study seeks evidence for the existence of tax competition by analyzing recent trends in two groups of measures of taxation: tax rates and tax revenues. This begins with looking at the trends of statutory corporate tax rate. Evidence is found for a decline in statutory corporate tax rates, developments commensurate with the existence of tax competition. On the contrary, the tax revenue data presented here, show that the expected decline in total tax revenues has not occurred; indeed, a significant increase has been recorded. It is also supported by empirical evidence of the ratio of corporate tax revenue either relative to GDP or to total tax revenue. The strengthening of these revenues has meant that the expected shift in the tax burden away from mobile to immobile factors has also failed to materialize. The two groups of measures of taxation thus provide apparently inconsistent views of the impact of tax competition. There follows an analysis of the elements of tax competition according to literature, in an attempt to draw out its implications for the experience within the Southeast Asian region. This study also examines the case for tax harmonisation and the Southeast Asian experience and it is concluded that the progress of tax harmonisation between countries has tended to be difficult to achieve because of the differences among the countries in terms of the tax structures and level of economies.
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Hadzovic, Inda. "European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?" Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384781.
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au, chuntly@parliament wa gov, and Colin Thomas Huntly. "In search of an appropriate analogy for sports entitites incorporated under associations incorporation legislation in Australia and New Zealand using broadly conceived corporate law organic theory." Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070129.145203.
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Common lawyers are notoriously suspicious of legal theory. This is exemplified by the dearth of theoretical content in Australian corporate law debate. If the first sin of legal theory is to presume that it can offer a blueprint for actual decision-making and be a substitute for judicial and lawyerly wisdom, then surely it is an equal transgression to profess that judicial and lawyerly wisdom can for long elude criticism without a sound theoretical basis.
Reasoning by analogy is commonplace. This is as true in legal reasoning as in any other discipline. Indeed, it has been suggested that in the Australian legal context analogical reasoning is the very same judicial and lawyerly wisdom referred to above. In order to determine whether there is a true analogy, a number of legal scholars have suggested that a variety of potential known source analogues should be carefully analysed for their potential relevance to a less familiar target analogue lest an inapt analogy should lead one into error.
The modern trading company is widely regarded as an apt source analogue for resolving jurisprudential issues involving incorporated associations and societies. However the basis upon which this assertion is made has never been adequately elucidated. This thesis tests the hypothesis that the modern trading company is the most apt source analogue for developing a jurisprudence of incorporated associations and societies. This is achieved using a theoretical approach drawn from corporate realist theory that is informed by an epidemiological investigation of incorporated sporting associations and societies in Australia and New Zealand.
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Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.
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China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.
Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these two systems were merged and new concepts introduced. The new income tax law includes important articles that affect the transfer pricing regime in China. The OECD’s transfer pricing regulations have served as a model when China first started to regulate their transfer pricing, there are consequently similarities between the two.
Multinational corporations consider the issue of transfer pricing as the most important issue in their international taxation. It is important both from the aspect of being the most effective way to maximize the world profit of the corporation and also in the aspect that an adjustment due to inaccuracies in the corporation’s transfer prices can be expensive. The Chinese transfer pricing system is considered to be young in comparison with other jurisdictions, for example the United States. The Chinese government and its tax authorities have in recent years put a lot of effort in improving the transfer pricing system and its execution. Due to the amount of loss in tax revenue that is believed to be due to transfer pricing measures, the issue is considered to be of outmost importance.
The requirement on transfer pricing documentation has been an important issue for MNCs on the Chinese market, especially now when there is an interest levy on adjustments made through an audit. Since the current regulation on documentation is still quite vague, it constitutes an uncertainty for both taxpayers and tax authorities. However, an issuing of a clearer regulation on documentation requirements have long been anticipated but not yet released, although clarifying measures have been taken through the Corporate Income Tax Law and newly issued circulars during 2007.
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Huntly, Colin T. "In search of an appropriate analogy for sports entitites incorporated under associations incorporation legislation in Australia and New Zealand using broadly conceived corporate law organic theory /." Access via Murdoch University Digital Theses Project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070129.145203.
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Kadulová, Ivana. "Nový daňový řád jako základní procesní norma správy daní a jeho srovnání s předchozí právní úpravou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163033.
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Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.