Digital tax administration: transforming the workforce to deliver
- Authors: Bentley, Duncan
- Date: 2020
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 18, no. 2 (2020), p. 353-381
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- Description: This article provides the global context for digital tax administration and the radical change to the administration workforce. It examines the knowledge, skills, and capabilities to implement digital taxation and identifies the importance of a holistic workforce strategy. The article examines the elements of a data-driven human resource management strategy required to shape and develop an appropriate workforce. It shows that this ranges from revision of classification and role definition to comprehensive training. The article identifies the characteristics of an effective training system and the range of appropriate delivery methods to support strategy implementation. The article demonstrates that, as all tax administrations transform, the effectiveness of that transformation to digital delivery depends on developing a workforce with the right skillset. It shows that despite the competition for skills, a carefully planned and implemented strategy can build depth of capability appropriate to the jurisdiction and its state of development. © 2020. All Rights Reserved.
Timeless principles of taxpayer protection: how they adapt to digital disruption
- Authors: Bentley, Duncan
- Date: 2019
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 16, no. 3 (2019), p. 679-713
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- Description: Digital transformation will pose growing challenges to tax revenues and systems of taxation that were designed for another century. The tax rules may hasten slowly, but the record of response to the challenges of electronic commerce, and of base erosion and profit shifting, shows that tax administration is more adaptable. This article identifies the detailed nature of technological changes in electronics and systems; big data, automation and artificial intelligence; and security, including blockchain; as those changes affect tax administration. It highlights the critical taxpayer rights issues and applies accepted taxpayer rights frameworks. The article concludes that taxpayer rights principles are both highly adaptable to a digital world, and provide useful guidance to where urgent action and further research are required. © 2019 UNSW Business School™.
Preparing law graduates for a globalised world
- Authors: Squelch, Joan , Bentley, Duncan
- Date: 2017
- Type: Text , Journal article
- Relation: Law Teacher Vol. 51, no. 1 (2017), p. 2-16
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- Description: In this article it is argued that law graduates need to be prepared for working in a global legal context. Whether working in global law firms or small, local non-global law firms, law graduates need to have the knowledge, skills and attributes that will better equip them to work within and across multiple, international legal jurisdictions. The purpose of the article is twofold: first, to report on and disseminate research on a collaborative project on internationalising the Australian law curriculum aimed at preparing law graduates for global legal practice, of which the authors were the lead researchers; and second, to discuss and demonstrate the practical application of the proposed curriculum framework to the teaching of Constitutional Law. © 2015 The Association of Law Teachers.
Taxpayer rights in Australia twenty years after the introduction of the taxpayers' charter
- Authors: Bentley, Duncan
- Date: 2016
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 14, no. 2 (2016), p. 291-318
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- Description: Twenty years after the introduction of the Australian Taxpayers' Charter this article reviews its purpose, its development and its sufficiency to meet future challenges. It outlines, in the context of developments in compliance theory, the Charter's important role in developing trust between taxpayers and the Australian Taxation Office. However, the article outlines future challenges and identifies the growing importance of research into a balanced legal and compliance framework. The article sets out a legal rights pyramid to balance the compliance pyramid and argues that it creates stability for the system and makes a trust based compliance environment more likely. © 2016 AgBioForum. All rights reserved.