Conference Program

13TH INTERNATIONAL

CONFERENCE ON TAXADMINISTRATION

THURSDAY 5 - FRIDAY 6 APRIL 2018Coogee Crowne Plaza, Sydney, Australia

Tax system integrity in a digital age

08:30 – 08.45 Registration and coffee on arrival

Session 1 – Plenary (Chair: Professor Chris Evans)

08.45 − 09:00 Professor Chris Styles, Dean, UNSW Business School, UNSW Sydney: Welcome to Country and Delegates

09.00 − 09:30 Neil Olesen, Second Commissioner of Taxation, Australia (Client Engagement Group): Tax administration in a digital age: The Australian experience

09.30 − 10.00 Naomi Ferguson, Commissioner and Chief Executive of Inland Revenue, New Zealand: Tax administration in a digital age: The New Zealand experience

10.00 − 10.30 Morning Tea

Session 2 – Parallel

Stream A Tax administration challenges

Stream BTaxpayer rights in the digital age

Stream CDigitalisation and BEPS

Chair: Sharon Smulders Chair: Robin Woellner Chair: Ann Kayis-Kumar

10.30 − 10.50 Christian Gillitzer & Mathias Sinning (University of Sydney & Australian National University)Testing the effect of the timing of reminder letters on tax debt payments of business

Duncan Bentley (Swinburne University of Technology and UNSW Sydney)Timeless principles of taxpayer protection: How they adapt to digital disruption

Kerrie Sadiq, Adrian Sawyer & Bronwyn McCredie (Queensland University of Technology, University of Canterbury and Queensland University of Technology)Tax design and administration in a post-BEPS era: A study of key reform measures in 16 countries

10.50 − 11.10 Nigar Hashimzade (Durham University)Taxing the clouds: An economic analysis

John Bevacqua (La Trobe University)The digital divide and taxpayer rights: Cautionary findings from The United States

Lusi Khairani Putri & Christine Tjen(Universitas Indonesia)Tax analysis on implementing BEPS Action Plan 1 in respect of the digital economy in Indonesia: A case study of Facebook Singapore Pte Ltd

11.10 − 11.30 Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

DAY 1: THURSDAY 5 APRIL 2018

Stream A Tax administration challenges (cont’d)

Stream BTax dispute resolution in the digital age

Stream CDigitalisation and E-filing

Chair: Mary Ip Chair: Duncan Bentley Chair: Bill Butcher

11.30 − 11.50 B. Bawono Kristiaji (Danny Darussalam Tax Center, Indonesia)The digital economy and tax revenue optimization in Indonesia: When old obstacles meet new challenges

Melinda Jone (University of Canterbury)The Internal Revenue Service’s Future State Initiative and its impact on the tax dispute resolution system of the United States: A dispute systems design perspective

Bernadene de Clercq (University of South Africa)The “Uberisation” of e-filing in South Africa

11.50 − 12.10 Sabina Hodžić (University of Rijeka)Tax administrative challenges of the digital economy: The Croatian experience

Sriram Govind, Christina Dimitropoulou & Laura Turcan (Vienna University of Economics and Business)Applying modern, disruptive technologies to improve the effectiveness of tax treaty dispute resolution

Adrian Sawyer & Simon James (University of Canterbury & University of Exeter)Digitalization of tax: Comparing New Zealand and United Kingdom approaches

12.10 − 12.30 Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

12.30 − 14.00 Lunch

Session 3 – Plenary

14.00 − 14:30 Ali Noroozi, Inspector-General of Taxation, Australia: Ensuring appropriate revenue authority scrutiny in the age of the sharing economy

14.30 − 15.00 Nina Olson, National Taxpayer Advocate, Internal Revenue Service, USA: Protecting taxpayers in the era of big data

15.00 − 15.30 Ian Taylor, Chair of the Tax Practitioners Board: Complying with the Code in the digital age

15.30 − 15.50 Afternoon Tea

Session 4 – Parallel

Stream A Tax administration challenges

Stream BInformation issues in a digital age

Stream CDigitalisation and indirect Tax

Chair: Kalmen Datt Chair: Richard Highfield Chair: Rick Krever

15.50 − 16.10 Karen Powell & Monica Hope (Deakin University)Cross the bridge when we come to it? The perils of shifting regulatory definitions in emerging markets: A comparative analysis of digital currency definitions in Australia and U.S Tax Law

Amanda Veit (Australian Taxation Office)The impact of data and analytics on tax administration: The response from the ATO and other tax jurisdictions to leveraging data for taxpayer engagement

Cristina Trenta (Örebro University, Sweden)Re-thinking EU VAT for P2P distribution

16.10 − 16.30 Mathew Leighton-Daly (University of Wollongong and UNSW Sydney)Identity theft and crime: Has technology made it easier to defraud the revenue

Neil Warren (UNSW Sydney)Estimating the tax gap is ‘everything’ to an informed response to the digital era

Yan Xu (Chinese University of Hong Kong)Indirect taxation on trade in digital services: A China case study

16.30 − 16.50 Marina Bornman & Marianne Wassermann (University of Johannesburg)Tax literacy in the digital economy

Andrew Maples & Robin Woellner (University of Canterbury & UNSW Sydney)In search of information in the digital age – A comparison of the Australian, New Zealand & UK access powers

Titi Muswati Putranti (Universitas Indonesia)A new approach to implementing a single value added tax invoice system in Indonesia

16.50 − 17.15 Q & A based upon previous 3 papers

Q & A based upon previous 3 papers

Q & A based upon previous 3 papers

18.00 − 21.00 Dinner Reception sponsored by ADBI

Session 5 – Plenary (Chair: Professor Michael Walpole)

09.00 − 09:30 Professor Brooke Harrington, Copenhagen Business School, Denmark: Technology and tax avoidance: A double edged sword

09.30 − 10.00 Professor Wei Cui, University of British Columbia, Canada: China: From atomistic coercion to voluntary compliance

10.00 − 10.30 Professor Gareth Myles, University of Adelaide, Australia: Taxation after the digital revolution

10.30 − 11.00 Morning Tea sponsored by Oxford University Press

Session 6 – Parallel

Stream A Tax compliance costs in the digital age

Stream BLegal aspects of tax administration

Stream CDeveloping country tax administration in the digital age: Challenges and opportunities

Chair: Adrian Sawyer Chair: Roberta Mann Chair: Wawan Juswanto

11.00 − 11.20 Richard Highfield, Michael Walpole & Chris Evans (UNSW Sydney)A diagnostic tool for assessing VAT compliance costs: Results of a pilot study and proposals for further development

Kristin Hickman (University of Minnesota)Restoring the Lost Anti-Injunction Act

Thailand

11.20 − 11.40 Martyn Knottenbelt (Inland Revenue New Zealand)Compliance costs of NZ taxpayers

Kalmen Datt (UNSW Sydney)Tax system integrity and director’s obligations under the Corporations Act. A tale of two systems

Philippines

11.40 − 12.00 Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

DAY 2: FRIDAY 6 APRIL 2018

Stream A Tax compliance costs in the digital age

Stream BLegal aspects of tax administration (cont’d)

Stream CDeveloping country tax administration in the digital age: Challenges and opportunities (cont’d)

Chair: Shirley Carlon Chair: Roberta Mann Chair: Wawan Juswanto

12.00 − 12.20 Karen Stark & Sharon Smulders (University of Pretoria & University of South Africa)Tax compliance costs of individuals in South Africa: Work in progress to establish a base line

Monica Bhandari (University College London)Limiting the recovery of overpaid tax in a UK/EU context

Malaysia

12.20 − 12.40 Wollela A. Yesegat & Joseph Ssentongo(University of Addis Ababa & Policy Measures Ltd, UK)Perceptions on electronic tax filing and tax compliance costs: Evidence from Ethiopia and Rwanda

Miranda Stewart &Emily Millane (AustralianNational University)The legal framework for behavioral tax payment

Indonesia

12.40 − 13.00 Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

Q & A based upon previous 2 papers

13.00 − 14.00 Lunch

Session 7 – Plenary

14.00 − 14:30 Jennie Granger PSM, International Monetary Fund: Taxing times in the information age

14.30 − 15.00 Shinichi Nakabayashi, Director of Administration, Management & Coordination, Asia Development Bank Institute, Japan: Japanese perspectives on taxation and tax administration in a digital age

15.00 − 15.30 Afternoon Tea

Session 8 – Parallel

Stream A Tax administration and the sharing economy

Stream BTransparency and information issues in the digital age

Stream CDeveloping country tax administration in the digital age: Challenges and opportunities (cont’d)

Chair: Miranda Stewart Chair: Gordon Mackenzie Chair: Wawan Juswanto

15.30 − 15.50 Clement Migai, Julia De Jong & Xue Peng (Vienna University of Economics and Business)The sharing economy: Turning challenges into compliance opportunities for tax administrations

Catriona Lavermicocca (Macquarie University)What do tax transparency reports tell us about tax governance and tax decision making by large corporations in Australia?

Kiribati

15.50 − 16.10 Jurie Wessels & Marina Bornman (University of Johannesburg)The tax compliance decision of the individual in business in the sharing economy

Mahmoud Abdellatif Khalil & Salah Gueydi (Qatar University & Qatar Financial Center)Transformation of tax administrations’ functions in post-automatic exchange of information era: A developing country’s perspective

Samoa

16.10 − 16.30 Qivi Daholi & Arifin Rosid (University of Birmingham & Directorate General of Taxation, Indonesia)Visible, yet untouchable: The challenges and opportunities in taxing the sharing economy in Indonesia

Ranjana Gupta (Auckland University of Technology)Everything but the kitchen sink: The evolution of the international exchange of information and disclosure rules on tax matters

Vanuatu

16.30 − 16.55 Q & A based upon previous 3 papers

Q & A based upon previous 3 papers

Q & A based upon previous 3 papers

16.55 − 17.15 Conference Closing Comments

17.30 Drinks at Ocean Bar

CRICOS Provider Code 00098G

OUR SPONSORS

Hosted by

School of Taxation and Business Law UNSW Business Schoolbusiness.unsw.edu.au/taxadmin