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Evaluating Alternative Dispute Resolution (ADR) in Disputes about Taxation

Journal article | December 2015 | Available for purchase & free for members

Abstract

Alternative Dispute Resolution (ADR) has been used to manage and resolve disputes in a range of areas. This article explores the use of ADR in disputes relating to taxation and involves a consideration of effectiveness, procedural justice indicators and potential issues with the use of ADR in these disputes. The article is based on a study that involved a selected sample of 118 Australian tax disputes that progressed to conciliation, mediation and evaluation over a 12 month period in 2013 and 2014. The study examines the results of 340 surveys of those involved in the sample disputes. It is suggested that effective ADR processes can save time and cost and may support trust and acceptance of government decision making and promote better relationships between government and taxpayers.

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Thanks

We thank the author of this article Robert Fenwick Elliott and the journal editor Russell Thirgood for their contribution to this journal.

Tags: Conciliation, Mediation, Legal practice, Dispute handling administration, Finance and accounting