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Taxpayers’ in Australia Bear the Burden of Persuasion and Burden of Production

Italia, Maria (2011) Taxpayers’ in Australia Bear the Burden of Persuasion and Burden of Production. International Review of Business Research Papers, 7 (1). pp. 231-238. ISSN 1837-5685 (print) 1832-9543 (online)

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Abstract

In Australia taxpayers bear the burden of proof, both of persuasion and of production. The rationales for this are many and varied. Legislation in the U.S. has sought to lessen the taxpayers’ burden of persuasion and has resulted in fewer cases brought to court by the IRS.

Item Type: Article
Uncontrolled Keywords: ResPubID20072, taxpayers' rights, tax law, Australia,
Subjects: Faculty/School/Research Centre/Department > School of Accounting
FOR Classification > 1801 Law
SEO Classification > 9499 Other Law, Politics and Community Services
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Depositing User: VUIR
Date Deposited: 20 Jun 2012 23:38
Last Modified: 14 Aug 2012 06:38
URI: http://vuir.vu.edu.au/id/eprint/7507
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