TY - JOUR
T1 - Criminal law without the conventional safeguards
T2 - Are the procedural dispensations in relation to prescribed taxation offences fair?
AU - Leighton-Daly, Mathew
N1 - Includes bibliographical references.
PY - 2014
Y1 - 2014
N2 - The prescribed taxation offences in the Taxation Administration Act 1953 (Cth)are the default criminal law response to tax crime. The regime contributes tothe integrity of the tax administration system as well as the protection of therevenue.The provisions, however, also dispense with a number of conventionsusually ascribed to the criminal law, including in relation to proof and fault.Empirical evidence suggests that procedural justice or fairness is a key factorin influencing taxpayer compliance. This article analyses the proceduraldispensations associated with prescribed taxation offences by reference tosome general criminal law conventions, taking into account any specialconsiderations associated with the revenue. The general criminal law conventionsare used as benchmarks from which fairness is gauged. It is concludedthat notwithstanding the peculiarities associated with the revenue and objectivesof the Taxation Administration Act, some of the departures from criminallaw conventions are unfair.
AB - The prescribed taxation offences in the Taxation Administration Act 1953 (Cth)are the default criminal law response to tax crime. The regime contributes tothe integrity of the tax administration system as well as the protection of therevenue.The provisions, however, also dispense with a number of conventionsusually ascribed to the criminal law, including in relation to proof and fault.Empirical evidence suggests that procedural justice or fairness is a key factorin influencing taxpayer compliance. This article analyses the proceduraldispensations associated with prescribed taxation offences by reference tosome general criminal law conventions, taking into account any specialconsiderations associated with the revenue. The general criminal law conventionsare used as benchmarks from which fairness is gauged. It is concludedthat notwithstanding the peculiarities associated with the revenue and objectivesof the Taxation Administration Act, some of the departures from criminallaw conventions are unfair.
M3 - Article
VL - 43
SP - 86
EP - 100
JO - Australian Tax Review
JF - Australian Tax Review
SN - 0311-094X
IS - 2
ER -