Conference Program
13TH INTERNATIONAL
CONFERENCE ON TAXADMINISTRATION
THURSDAY 5 - FRIDAY 6 APRIL 2018Coogee Crowne Plaza, Sydney, Australia
Tax system integrity in a digital age
08:30 – 08.45 Registration and coffee on arrival
Session 1 – Plenary (Chair: Professor Chris Evans)
08.45 − 09:00 Professor Chris Styles, Dean, UNSW Business School, UNSW Sydney: Welcome to Country and Delegates
09.00 − 09:30 Neil Olesen, Second Commissioner of Taxation, Australia (Client Engagement Group): Tax administration in a digital age: The Australian experience
09.30 − 10.00 Naomi Ferguson, Commissioner and Chief Executive of Inland Revenue, New Zealand: Tax administration in a digital age: The New Zealand experience
10.00 − 10.30 Morning Tea
Session 2 – Parallel
Stream A Tax administration challenges
Stream BTaxpayer rights in the digital age
Stream CDigitalisation and BEPS
Chair: Sharon Smulders Chair: Robin Woellner Chair: Ann Kayis-Kumar
10.30 − 10.50 Christian Gillitzer & Mathias Sinning (University of Sydney & Australian National University)Testing the effect of the timing of reminder letters on tax debt payments of business
Duncan Bentley (Swinburne University of Technology and UNSW Sydney)Timeless principles of taxpayer protection: How they adapt to digital disruption
Kerrie Sadiq, Adrian Sawyer & Bronwyn McCredie (Queensland University of Technology, University of Canterbury and Queensland University of Technology)Tax design and administration in a post-BEPS era: A study of key reform measures in 16 countries
10.50 − 11.10 Nigar Hashimzade (Durham University)Taxing the clouds: An economic analysis
John Bevacqua (La Trobe University)The digital divide and taxpayer rights: Cautionary findings from The United States
Lusi Khairani Putri & Christine Tjen(Universitas Indonesia)Tax analysis on implementing BEPS Action Plan 1 in respect of the digital economy in Indonesia: A case study of Facebook Singapore Pte Ltd
11.10 − 11.30 Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
DAY 1: THURSDAY 5 APRIL 2018
Stream A Tax administration challenges (cont’d)
Stream BTax dispute resolution in the digital age
Stream CDigitalisation and E-filing
Chair: Mary Ip Chair: Duncan Bentley Chair: Bill Butcher
11.30 − 11.50 B. Bawono Kristiaji (Danny Darussalam Tax Center, Indonesia)The digital economy and tax revenue optimization in Indonesia: When old obstacles meet new challenges
Melinda Jone (University of Canterbury)The Internal Revenue Service’s Future State Initiative and its impact on the tax dispute resolution system of the United States: A dispute systems design perspective
Bernadene de Clercq (University of South Africa)The “Uberisation” of e-filing in South Africa
11.50 − 12.10 Sabina Hodžić (University of Rijeka)Tax administrative challenges of the digital economy: The Croatian experience
Sriram Govind, Christina Dimitropoulou & Laura Turcan (Vienna University of Economics and Business)Applying modern, disruptive technologies to improve the effectiveness of tax treaty dispute resolution
Adrian Sawyer & Simon James (University of Canterbury & University of Exeter)Digitalization of tax: Comparing New Zealand and United Kingdom approaches
12.10 − 12.30 Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
12.30 − 14.00 Lunch
Session 3 – Plenary
14.00 − 14:30 Ali Noroozi, Inspector-General of Taxation, Australia: Ensuring appropriate revenue authority scrutiny in the age of the sharing economy
14.30 − 15.00 Nina Olson, National Taxpayer Advocate, Internal Revenue Service, USA: Protecting taxpayers in the era of big data
15.00 − 15.30 Ian Taylor, Chair of the Tax Practitioners Board: Complying with the Code in the digital age
15.30 − 15.50 Afternoon Tea
Session 4 – Parallel
Stream A Tax administration challenges
Stream BInformation issues in a digital age
Stream CDigitalisation and indirect Tax
Chair: Kalmen Datt Chair: Richard Highfield Chair: Rick Krever
15.50 − 16.10 Karen Powell & Monica Hope (Deakin University)Cross the bridge when we come to it? The perils of shifting regulatory definitions in emerging markets: A comparative analysis of digital currency definitions in Australia and U.S Tax Law
Amanda Veit (Australian Taxation Office)The impact of data and analytics on tax administration: The response from the ATO and other tax jurisdictions to leveraging data for taxpayer engagement
Cristina Trenta (Örebro University, Sweden)Re-thinking EU VAT for P2P distribution
16.10 − 16.30 Mathew Leighton-Daly (University of Wollongong and UNSW Sydney)Identity theft and crime: Has technology made it easier to defraud the revenue
Neil Warren (UNSW Sydney)Estimating the tax gap is ‘everything’ to an informed response to the digital era
Yan Xu (Chinese University of Hong Kong)Indirect taxation on trade in digital services: A China case study
16.30 − 16.50 Marina Bornman & Marianne Wassermann (University of Johannesburg)Tax literacy in the digital economy
Andrew Maples & Robin Woellner (University of Canterbury & UNSW Sydney)In search of information in the digital age – A comparison of the Australian, New Zealand & UK access powers
Titi Muswati Putranti (Universitas Indonesia)A new approach to implementing a single value added tax invoice system in Indonesia
16.50 − 17.15 Q & A based upon previous 3 papers
Q & A based upon previous 3 papers
Q & A based upon previous 3 papers
18.00 − 21.00 Dinner Reception sponsored by ADBI
Session 5 – Plenary (Chair: Professor Michael Walpole)
09.00 − 09:30 Professor Brooke Harrington, Copenhagen Business School, Denmark: Technology and tax avoidance: A double edged sword
09.30 − 10.00 Professor Wei Cui, University of British Columbia, Canada: China: From atomistic coercion to voluntary compliance
10.00 − 10.30 Professor Gareth Myles, University of Adelaide, Australia: Taxation after the digital revolution
10.30 − 11.00 Morning Tea sponsored by Oxford University Press
Session 6 – Parallel
Stream A Tax compliance costs in the digital age
Stream BLegal aspects of tax administration
Stream CDeveloping country tax administration in the digital age: Challenges and opportunities
Chair: Adrian Sawyer Chair: Roberta Mann Chair: Wawan Juswanto
11.00 − 11.20 Richard Highfield, Michael Walpole & Chris Evans (UNSW Sydney)A diagnostic tool for assessing VAT compliance costs: Results of a pilot study and proposals for further development
Kristin Hickman (University of Minnesota)Restoring the Lost Anti-Injunction Act
Thailand
11.20 − 11.40 Martyn Knottenbelt (Inland Revenue New Zealand)Compliance costs of NZ taxpayers
Kalmen Datt (UNSW Sydney)Tax system integrity and director’s obligations under the Corporations Act. A tale of two systems
Philippines
11.40 − 12.00 Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
DAY 2: FRIDAY 6 APRIL 2018
Stream A Tax compliance costs in the digital age
Stream BLegal aspects of tax administration (cont’d)
Stream CDeveloping country tax administration in the digital age: Challenges and opportunities (cont’d)
Chair: Shirley Carlon Chair: Roberta Mann Chair: Wawan Juswanto
12.00 − 12.20 Karen Stark & Sharon Smulders (University of Pretoria & University of South Africa)Tax compliance costs of individuals in South Africa: Work in progress to establish a base line
Monica Bhandari (University College London)Limiting the recovery of overpaid tax in a UK/EU context
Malaysia
12.20 − 12.40 Wollela A. Yesegat & Joseph Ssentongo(University of Addis Ababa & Policy Measures Ltd, UK)Perceptions on electronic tax filing and tax compliance costs: Evidence from Ethiopia and Rwanda
Miranda Stewart &Emily Millane (AustralianNational University)The legal framework for behavioral tax payment
Indonesia
12.40 − 13.00 Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
Q & A based upon previous 2 papers
13.00 − 14.00 Lunch
Session 7 – Plenary
14.00 − 14:30 Jennie Granger PSM, International Monetary Fund: Taxing times in the information age
14.30 − 15.00 Shinichi Nakabayashi, Director of Administration, Management & Coordination, Asia Development Bank Institute, Japan: Japanese perspectives on taxation and tax administration in a digital age
15.00 − 15.30 Afternoon Tea
Session 8 – Parallel
Stream A Tax administration and the sharing economy
Stream BTransparency and information issues in the digital age
Stream CDeveloping country tax administration in the digital age: Challenges and opportunities (cont’d)
Chair: Miranda Stewart Chair: Gordon Mackenzie Chair: Wawan Juswanto
15.30 − 15.50 Clement Migai, Julia De Jong & Xue Peng (Vienna University of Economics and Business)The sharing economy: Turning challenges into compliance opportunities for tax administrations
Catriona Lavermicocca (Macquarie University)What do tax transparency reports tell us about tax governance and tax decision making by large corporations in Australia?
Kiribati
15.50 − 16.10 Jurie Wessels & Marina Bornman (University of Johannesburg)The tax compliance decision of the individual in business in the sharing economy
Mahmoud Abdellatif Khalil & Salah Gueydi (Qatar University & Qatar Financial Center)Transformation of tax administrations’ functions in post-automatic exchange of information era: A developing country’s perspective
Samoa
16.10 − 16.30 Qivi Daholi & Arifin Rosid (University of Birmingham & Directorate General of Taxation, Indonesia)Visible, yet untouchable: The challenges and opportunities in taxing the sharing economy in Indonesia
Ranjana Gupta (Auckland University of Technology)Everything but the kitchen sink: The evolution of the international exchange of information and disclosure rules on tax matters
Vanuatu
16.30 − 16.55 Q & A based upon previous 3 papers
Q & A based upon previous 3 papers
Q & A based upon previous 3 papers
16.55 − 17.15 Conference Closing Comments
17.30 Drinks at Ocean Bar
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