The 45 th CIAT General Assembly 4 – 7 th April 2011 Quito, Ecuador Tax Morale and Organisational Ethics NEW ZEALAND
2 Introduction New Zealand’s Inland Revenue Relatedness of tax morale Internal, Interactional, & External Considerations
3 Sources: The World Bank’s measure of the Shadow Economy 2010 & Transparency International - figures for 2007
4 Imbedding staff ethics and integrity Corporate Risk and Assurance and the Integrity Assurance team Recruitment, Induction, On-going Support and Promotion Legislation When Corruption occurs
5 Ethical Interactions between IR and Customers Our Customer Charter Complaints Management Service Disputes Resolution Process Customer Satisfaction, Perception, & Tax Morale
6 Outreach for Tax Morale Additions to traditional approaches Citizenship and Tax Education Working with Industry
7 Tax Morale & Disasters Immediate response Business Recovery Staff Welfare Compliance
8 Conclusion Inland Revenue and Tax Morale Complexity of tax morale Factors that are within our control An on-going organisational activity
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