20 March 2017

Research on tax disputes systems design published

Melinda Jone's research on tax dispute systems design as part of her doctoral dissertation in the Department of Accounting and Information Systems at the University of Canterbury, New Zealand was carried out under the supervision of Professor Adrian Sawyer and Associate Professor Andrew Maples.

The main findings from the interviews, which sought participants’ views on a set of tax dispute systems design (DSD) principles suggested by the researcher, include:

·         The most important DSD principle was that the system was fair and perceived as fair.

·        The interview findings provided insufficient support for any concrete changes (additions, deletions or modifications) to be made to the set of tax DSD principles suggested by the researcher.

·        However, the interview findings did suggest the possible modification of the set of tax DSD principles to include the use of independent dispute resolution practitioners rather than internal revenue authority staff acting as facilitators/mediators. Although further research would need to be conducted in order to confirm (or refute) these possible modifications.

The full findings of her research can be found at :