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Briefing for the Incoming Minister of Revenue - 2005 - Part 2

This section covers tax policy, advice, project management, development process, the work programme, setting priorities, budgetary fiscal rules, tax concessions and the legislative programme.

Tax Policy

This section covers tax policy, advice, project management, development process, the work programme, setting priorities, budgetary fiscal rules, tax concessions and the legislative programme.

Taxes, distortions and the New Zealand tax system

This section advises on taxes, distortions and the New Zealand tax system, tax collections and tax rates, company tax, personal tax rates and effective marginal tax rates.

Key challenges in tax policy

This section advises on key challenges in tax policy, historical trends, the robustness of personal income tax system, companies, trusts, families and associated persons, SSCWT and FBT "salary sacrificies", empirical evidence, international comparisons, measures to deal with income splitting and tax sheltering and the possible directions for reform.

Key themes in future work

This section covers the key themes in future work.

Administration of tax and social support programmes

This section discusses the status of the operational work programme, the ability to make information technology system changes, delivering efficient electronic products and services, service contracts and people capability.

Addressing compliance issues

This section addresses our compliance issues, how these are identified through enforcement activity and debt management for child support.

 

 


Date published: 16 Nov 2005

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