Effective Tax Policy Reform through Strategic Stakeholder Communication: Lessons from Australia

Journal
Author
Sarker, T.K.
Country
Australia
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article analyses the role of stakeholders in tax policy reform with reference to the Australian experience in introducing a resource rent tax that replaced the existing royalty based system. It concludes that effective communication with key stakeholders can enable policymakers to undertake successful tax reform agendas in a democratic society.