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Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?

Journal Article


Abstract


  • The prescribed taxation offences in the Taxation Administration Act 1953 (Cth)

    are the default criminal law response to tax crime. The regime contributes to

    the integrity of the tax administration system as well as the protection of the

    revenue.The provisions, however, also dispense with a number of conventions

    usually ascribed to the criminal law, including in relation to proof and fault.

    Empirical evidence suggests that procedural justice or fairness is a key factor

    in influencing taxpayer compliance. This article analyses the procedural

    dispensations associated with prescribed taxation offences by reference to

    some general criminal law conventions, taking into account any special

    considerations associated with the revenue. The general criminal law conventions

    are used as benchmarks from which fairness is gauged. It is concluded

    that notwithstanding the peculiarities associated with the revenue and objectives

    of the Taxation Administration Act, some of the departures from criminal

    law conventions are unfair.

Publication Date


  • 2014

Citation


  • M. Leighton-Daly, 'Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?' (2014) 2014 (43 AT Rev 86) Australian Tax Review 86-100.

Number Of Pages


  • 14

Start Page


  • 86

End Page


  • 100

Volume


  • 2014

Issue


  • 43 AT Rev 86

Place Of Publication


  • Australia

Abstract


  • The prescribed taxation offences in the Taxation Administration Act 1953 (Cth)

    are the default criminal law response to tax crime. The regime contributes to

    the integrity of the tax administration system as well as the protection of the

    revenue.The provisions, however, also dispense with a number of conventions

    usually ascribed to the criminal law, including in relation to proof and fault.

    Empirical evidence suggests that procedural justice or fairness is a key factor

    in influencing taxpayer compliance. This article analyses the procedural

    dispensations associated with prescribed taxation offences by reference to

    some general criminal law conventions, taking into account any special

    considerations associated with the revenue. The general criminal law conventions

    are used as benchmarks from which fairness is gauged. It is concluded

    that notwithstanding the peculiarities associated with the revenue and objectives

    of the Taxation Administration Act, some of the departures from criminal

    law conventions are unfair.

Publication Date


  • 2014

Citation


  • M. Leighton-Daly, 'Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?' (2014) 2014 (43 AT Rev 86) Australian Tax Review 86-100.

Number Of Pages


  • 14

Start Page


  • 86

End Page


  • 100

Volume


  • 2014

Issue


  • 43 AT Rev 86

Place Of Publication


  • Australia