文章基本信息

标题：A History of the Australasian Tax Teachers Association
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作者：Fiona Martin
期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2013
卷号：8
期号：1
出版社：Australasian Tax Teachers Association
摘要：The Australasian Tax Teachers Association (ATTA) is a not-for-profit association originally aimed at improving the standard of tax teaching in institutions of higher education in Australia and New Zealand. 1 It was established as an informal network of tax academics in 1987 2 although the first formal conference did not take place until 1989. 3 ATTA members organise annual conferences which are hosted by a different institution each year. The members agreed early on that in principle every fourth conference should take place in New Zealand, 4 although this has not always been achievable often due to budgetary constraints and also other practical reasons. Furthermore, it is often the larger universities that have hosted the conference, also for budgetary and practical reasons. At the 2013 conference which was held at the University of Auckland it was decided that it was time to draft a new constitution and also investigate formalising the organisation of ATTA as an incorporated association. 5 It therefore seems timely that a paper is written discussing the history of ATTA. In particular this paper focuses on the development of ATTA, the ATTA annual conferences, the scholarly refereed journal that has been established as a vehicle for ATTA members to publish their research and the role that ATTA and the conferences play in the development of tax teaching and research excellence in Australia and New Zealand.