Browsing by Author "Alley, Clinton"
Now showing items 1-4 of 4
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The concept of income within the New Zealand taxation system
(Waikato Management School, 2006-09)The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart ... -
The increasing imperative of cross-disciplinary research in tax
(2008)National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates ... -
The interface between financial accounting and tax accounting: A summary of current research
(Department of Accounting Working Paper Series, University of Waikato, #84, 2005-12)Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting. However this has ... -
Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand
(Waikato Management School, 2007-11)Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are ...
