Transparency in the valuation of land for land tax purposes in New South Wales

Mangioni, V

Transparency in the valuation of land for land tax purposes in New South Wales

Mangioni, V

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Publication Type:: Journal Article
Citation:: eJournal of Tax Research, 2011, 9 (2), pp. 140 - 152
Issue Date:: 2011-12-01

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Field	Value	Language
dc.contributor.author	Mangioni, V https://orcid.org/0000-0003-0367-2171	en_US
dc.date.issued	2011-12-01	en_US
dc.identifier.citation	eJournal of Tax Research, 2011, 9 (2), pp. 140 - 152	en_US
dc.identifier.uri	http://hdl.handle.net/10453/18904
dc.description.abstract	Transparency is an important taxation principle in maintaining integrity in the taxation of land. This paper is a review of improvements in transparency following recommendations for reforms to the valuation of land by the NSW Ombudsman in 2005. Data on objection rates to land values has been sourced from the NSW Department of Lands both pre and post the introduction of the 2005 reforms recommended by the NSW Ombudsman. This paper attempts to measure improvements in transparency via changes in objection rates to land values issued by the Valuer-General, resulting from the availability of sales information to land tax payers from 2005. In conclusion a summary of improvements in transparency are provided as well as recommendations for refinements in the development of further transparency measures which may be adopted. © School of Taxation and Business Law (Atax), Australian School of Business.	en_US
dc.relation.ispartof	eJournal of Tax Research	en_US
dc.title	Transparency in the valuation of land for land tax purposes in New South Wales	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	9	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group	/University of Technology Sydney/Strength - CCDP - Contemporary Design Practice
utslib.copyright.status	open_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	9	en_US

Abstract:

Transparency is an important taxation principle in maintaining integrity in the taxation of land. This paper is a review of improvements in transparency following recommendations for reforms to the valuation of land by the NSW Ombudsman in 2005. Data on objection rates to land values has been sourced from the NSW Department of Lands both pre and post the introduction of the 2005 reforms recommended by the NSW Ombudsman. This paper attempts to measure improvements in transparency via changes in objection rates to land values issued by the Valuer-General, resulting from the availability of sales information to land tax payers from 2005. In conclusion a summary of improvements in transparency are provided as well as recommendations for refinements in the development of further transparency measures which may be adopted. © School of Taxation and Business Law (Atax), Australian School of Business.

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http://hdl.handle.net/10453/18904