[Extract]The independence and accountability of the Commissioner of Taxation is fundamental for community confidence in the tax system. Without it, history demonstrates that the efficiency and effectiveness of the system is endangered.
Achieving the appropriate expression of the community demand for independence and accountability as the system changes is a continuing policy challenge that this article explores.
"Independence and Accountability of the Commissioner of Taxation,"
Revenue Law Journal: Vol. 12
, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol12/iss1/2