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Evaluating ADR in ATO Disputes -- Executive Summary
Tania Sourdin
出版
SSRN
, 2016
URL
http://books.google.com.hk/books?id=Avf5zgEACAAJ&hl=&source=gbs_api
註釋
This is the Final Report in the ATO 'Evaluating ADR' project.The Report focuses on a sample of taxation and superannuation disputes involving 118 finalised Alternative Dispute Resolution (ADR) processes that were conducted between July 2013 and June 2014. This Report considers the effectiveness, cost, perceptions and approaches used in the ADR process. The Report explores data about disputes (de-identified) as well as structured survey material (qualitative and quantitative) from all who were involved in ADR processes - taxpayers, representatives, experts, ATO staff and ADR practitioners.