Taxpayers’ in Australia Bear the Burden of Persuasion and Burden of Production
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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)
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 |
| URI | https://vuir.vu.edu.au/id/eprint/7507 |
| Official URL | http://www.bizresearchpapers.com/17.%20Maria%20Ita... |
| Subjects | Historical > Faculty/School/Research Centre/Department > School of Accounting Historical > FOR Classification > 1801 Law Historical > SEO Classification > 9499 Other Law, Politics and Community Services |
| Keywords | ResPubID20072, taxpayers' rights, tax law, Australia, |
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