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Conference program now available

For the first time this preeminent biennial event that brings together leading tax administrators, academics and practitioners from around the globe will be a combination of face to face and virtual participation. In keeping with these challenging times we have chosen these dates to maximise the option of you being able to join us in person but with the flexibility to join us virtually if you can't.

The theme of the 2021 conference is: 'New Frontiers in Tax Administration'. During this two-day event, conference speakers will explore key tax administration issues including:

  • cutting-edge initiatives in service delivery and compliance including digital and data use, tap and go, and artificial intelligence;
  • data policy, ethical data exploitation, cyber security and new developments in regulating data platforms;
  • globalisation of revenue administration; and
  • tax dispute resolution and new approaches to protecting the financially vulnerable including the elderly, impaired and those in remote areas.

Presenters who previously had papers accepted please note we will be in touch to advise you of the new deadline for papers in case you want to refresh yours to take account of recent extraordinary developments!

Location: Conference: Hilton Sydney, 488 George Street, Sydney, 2000 & Dinner (23 November): The Tea Room, QVB, 455 George Street, Sydney, 2000

When: 9-5pm, 23 & 24 November 2021

唬棗紳喧硃釵喧:泭Maree Magafas, UNSW Business School

Conference organisers have secured with the Hilton a special delegate rate of 10% off the advertised day rate. To book, please visit泭泭or call on +61 (0)2 9266 2000 referring to group code GUNSWD for a discounted rate (10% off from hotel best available rate).

Day 1: Tuesday 23 November 2021
08.30-09.00 Registration and Coffee on Arrival
Session 1: Plenary (Chair: Professor Michael Walpole)

Taxes are the price we pay for a civilized society. I like to pay taxes. With them I buy civilization.

Justice Oliver Wendell Holmes Jr

09.00 - 09.05

Professor Michael Walpole, Professor, School of Accounting Auditing and Taxation, UNSW Business School:

Introductions and Housekeeping

09.05 - 09.20

Professor Chris Styles, Dean UNSW Business School:

Acknowledgement of Country and Welcome to Delegates

09.20 - 09.30

Tetsushi Sonobe, Dean, Asian Development Bank Institute:

Welcome to Delegates on Behalf of ADBI

(Tokyo泭time: 07.20am 07.30am)泭

09.30 10.00

Chris Jordan AO, Commissioner of Taxation, Australia:

Challenges and Opportunities for a New Decade in Tax Administration

10.00 10.30

Naomi Ferguson, Commissioner and CEO of Inland Revenue, New Zealand:

New Frontiers A New Zealand Perspective

(New Zealand:泭12 noon 12.30)泭

10.30 11.00 Morning Tea
Session 2: Parallel Streams
When there is an income tax, the just man will pay more and the unjust less on the same amount of income. Plato

Stream A

Compliance:泭How Important is the Role of Corporate Social Responsibility?

Stream B

Digitalisation: Evolution or Revolution?

Stream C

(brought to you by ADBI)

Tax Administrative Responses to the Digitising Economy: An Asia-Pacific Perspective

Chair: Mandy Cheng Chair: Dale Boccabella

Chair: Chul Ju Kim

(Japan: 9.00am - 10.30am)

11.00 11.20

Rebecca Saint

Deputy Commissioner, ATO

The Role of Transparency in Large Market Tax Compliance

Yan Xu

Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration in China

Professor Chris Evans

Special Address

New Frontiers for Tax in the
Digital Age

11.20 11.40

Rodney Brown

Increased Public Scrutiny to the Rescue? A Study of the Responses to the Australian Senate Inquiry into Corporate Tax Avoidance

Helena Strauss, Tyson Fawcett泭& Danie Schutte

Global Digital Response of Tax Administrations to a Digitalised Economy

(Vienna: 1.20am - 1.40am)

Visions and Challenges of
Digital Taxation in Asia and
the Pacific

Panel Discussion

11.40 12.00

Kerrie Sadiq & Bronwyn McCredie

The Effectiveness of Voluntary Corporate Tax Disclosures: An Australian Case Study

(Brisbane:10.40am - 11.00am)

Jennie Granger, Bernadene de Clercq & Andy Lymer

Tapping Taxes

12.00 12.30 Q & A based upon previous 3 papers Q & A based upon previous 3 papers Q & A
12.45 14.00 Lunch
Session 3: Plenary (Chair: Professor Paul Andon)
The art of taxation consists in so plucking the goose as to procure the largest quantity of feathers with the least possible amount of hissing. Jean-Baptiste Colbert
14.00 14.30

Karen Payne, Inspector-General of Taxation, Australia:

Insights from the Inspector-General of Taxation and Taxation Ombudsman on SME Compliance (with 10mins Q&A)

14.30 15.00

Dr Mark Pizzacalla, Partner, BDO, Former Board of Taxation:

Australia: SMEs Balancing Taxpayer Compliance with Government Administration

15.00 15.30

Michael ONeill, 泭Secretary/CEO of the Australian Tax Practitioners Board

Australias Regulatory Environment for Tax Intermediaries

15.30 15.50 Afternoon Tea
Session 4: Parallel Streams
Theres nothing wrong with the younger generation that becoming taxpayers wont cure. Dan Bennett

Stream A

Compliance: At What Cost?

Stream B

Digitalisation: People v Machines

Stream C

(brought to you by ADBI)

Tax Administrative Responses to the Digitising Economy: An Asia-Pacific Perspective

Chair: Jeff Coulton Chair: Yan Xu

Chair: Seungju Baek

(Japan:泭11.50am 泭13.20pm)泭

15.50 16.10

Rodney Brown & Kerrie Sadiq

Diagnosing the Corporate Income Tax Compliance Burden: A Cross-Country Assessment

John Bevacqua

Tax authority immunity in a Digital Tax Administration World

(Melbourne泭14.50pm -15.10pm)泭

Bruno Carrasco

Special Address

ADBIs Role in Support of Tax Reforms

16.10 16.30

Hughlene Burton, Binh Tran-Nam, Stewart Karlinsky & Robert Deutsch

Perceptions of Large Business Tax Law Complexity in Australia

Kalmen Datt

Automated Assessments: Valid or Invalid That is the Question

(Sydney)

The Role of Technology in
the Modern Tax
Administration

Panel Discussion

  • Mohammad Hasan Shakil
  • Naofumi Kosugi
  • Asma Shageeu
  • Antonette Carriedo Tionko
16.30 16.50

Ann Kayis-Kumar, Michael Walpole, Jack Noone, Youngdeok Lim & Gordon Mackenzie

Up Hardship Creek Without a Paddle? Quantifying the Nation-wide Unmet Need for Tax Advice

Robin Woellner

Its a Bad Look!

(Sydney)

16.50 17.20 Q & A based upon previous 3 papers Q & A based upon previous 3 papers Q & A
Dinner MC: Professor John Taylor
18.00 21.00

If more of us valued food and cheer and song above hoarded gold, it would be a merrier world. J.R.R. Tolkien

Presentation of Sandford Medal

Dinner Venue: Tea Room, Queen Victoria Building

Day 2: Wednesday 24 November 2021
Session 5: Plenary (Chair: Professor Jennie Granger)

We must collect taxes without causing unnecessary burden to citizens. Just as a flower is not hurt when the bee draws nectar from it, so also should the king not disturb the taxpayer when he collects taxes..

Kautilya (c. 350-275 BCE)

09.00 09.30

David Bradbury

Latest Developments in International Taxation: An OECD Perspective.

(Paris:泭11:00pm 11:30pm)泭

09.30 10.00

Bernard J McCabe, Deputy President Administrative Appeals Tribunal:

Modelling Good Decision-Making Behaviour in Tax

10.00 10.30

Hank Williams, Deputy Commissioner General, Tax Administration Jamaica:

Transforming Jamaicas Administration Using Technology to Improve Compliance

(Jamaica: 18:00pm 18:30pm泭Tues 23 Nov)

10.30 11.00 Morning Tea
Session 6: Parallel Streams

Stream A

Compliance and International Collaboration: Are we on the Right Track?

Stream B

Taxpayer Litigation: Time to Rethink?

Stream C

(brought to you by ADBI)

Tax Administrative Responses to the Digitising Economy: An Asia-Pacific Perspective

Chair: Binh Tran-Nam Chair: Youngdeok Lim Chair: Farhad Taghi Zadeh Hesary
11.00 11.20

Karen Powell & Monica Hope

The Digital Economy and International Tax Regulation: Historical Lessons from Securities Law

Mahmoud Abdellatif

The Influence of Tax Administration Digitalisation on VAT Compliance: The Case of Egypt

(Qatar: 3.00am - 3.20am)

Harnessing Digitalization for
Voluntary Tax Compliance

Panel Discussion

  • Yan Xu
  • Dwi Astuti
  • Yumin Lee
11.20 11.40

Michael Dirkis

The Last Frontier: Assistance in Debt Collection

Duncan Bentley

Tax Officer 2030: Robo Homo Sapiens

(Melbourne泭10.20am -10.40am)泭

11.40 12.00 Q & A based upon previous 2 papers Q & A based upon previous 2 papers Q & A
12:00-12:15

Livestream book launch:

New Frontiers for Tax in the Digital Age

Livestream book launch:

New Frontiers for Tax in the Digital Age

Livestream Book Promotion:

New Frontiers for Tax in the Digital Age

12.15 13.15 Lunch
Session 7: Plenary (Chair: Professor Chris Evans)
[Understanding tax] is too difficult for a mathematician.泭 It takes a philosopher. Albert Einstein
13.15 13.45

Nina Olson, Director Center for Taxpayer Rights:

Taxpayer Advocates Role in Dispute Resolution and Systemic Change

(Washington:泭21.15pm 21.45pm,泭23 Nov)

13.45 14.00

Belema Obuoforibo,泭Director, IBFD Knowledge Centre: 6

The Taxpayers Right of Appeal to an Independent Body Pertinent Issues for Developing Countries

(Amsterdam:泭3.45am 泭4.00am)

14:00- 14.20

Jeremy Hirschhorn, Second Commissioner Client Engagement ATO

Beyond Tax Gap:泭 How A Better Understanding of Tax Performance Changes Tax Administration.

Session 8: Parallel Streams
Death, taxes and childbirth!泭 There is never any convenient time for any of them. Margaret Mitchell

Stream A

Compliance: By Design

Stream B

Digital Data Opportunities and Challenges

Stream C

(brought to you by ADBI)

Tax Administrative Responses to the Digitising Economy: An Asia-Pacific Perspective

Chair: Noel Harding Chair: Kathrin Bain

Chair: Nella Sri Hendriyetty

(Japan:泭12.00泭13.00pm)

14.20 14.40

Richard Highfield & Neil Warren

How Can Tax Gap Inform Tax Policy and Administration? A Case Study of Australias Individuals Income Tax

Andrew Maples, Melinda Jone & Alistair Hodson

Inland Revenue Facilitated Conferences: Better Than Settling Disputes with Clubs and Spears?

(New Zealand: 16.00pm -16.20pm)

Digital Disruption and Tax
Administration Reform in the
Digital Economy

Panel Discussion

  • Jennie Granger
  • Denny Vissaro
14.40 15.00

Binh Tran-Nam, Richard Highfield, Chris Evans

& Michael Walpole

Evaluating泭the Tax Compliance Burden: Developments in Research Methodology and Empirical Application

Adrian Sawyer

Enhancing Taxpayers Rights in New Zealand: An Opportunity Missed

(New Zealand: 16.20pm -泭16.40pm)

15.00 15.20

Hao Wu

Identifying Potential Tax Audit Targets: An Experiment to Indirectly Model Individual Tax Compliance Decisions

Karen Stark, Sharon Smulders and Elza Odendaal

Strategies for Tax Compliance Cost Mitigation Views from South African Individual Taxpayers

(Pretoria:泭5.40am - 6am)

15.20 15.40 Q & A based upon previous 3 papers Q & A based upon previous 3 papers Q & A
Session 9: Plenary (Chair: Fiona Martin) Assisting Vulnerable Taxpayers
Logic and taxation are not always the best of friends. James C. McReynolds
15.55 16.15

Hoa Wood, Deputy Commissioner, Individuals and Intermediaries, Australian Tax Office

An ATO Perspective: Assisting Vulnerable Taxpayers

(Perth: 12.55pm 13.15pm)

16.15 - 16.35

Ann Kayis-Kumar, Paul Viola泭&泭Michael Walpole

Tax Clinics: Reaching the Financially Vulnerable

16.35 - 16.50 Panel Q & A
Session 10: Plenary Panel (Chair: Andrew Mills)
Tax is not a four-letter word; rather, its the price we pay for the country we want. Alex Himelfarb
16.50 17.35

Last Word on a Developing Future: Justified Trust?

  • Jeremy Hirschhorn, Australian Taxation Office (ATO)
  • Rebecca Saint, Australian Taxation Office (ATO)
  • Rodney Brown, UNSW Business School
  • Michelle de Niese, Corporate Tax Association
  • Premila Roe, BHP Billiton
Session 11: Close Professor Michael Walpole
In this world, nothing can be said to be certain, except death and taxes. Benjamin Franklin
17.35 - 17.50

Professor Michael Walpole

Conference Close泭

18.00 Drinks