Fiscal Accountability to te Tiriti o Waitangi

mechanisms and measures

Authors

DOI:

https://doi.org/10.26686/pq.v20i3.9555

Keywords:

Constitutional transformation, Fiscal accountability, te Tiriti o Waitangi, Taxation, Rangatiratanga

Abstract

This article investigates possible models for strengthening fiscal accountability to te Tiriti o Waitangi. We utilise the spheres of influence framework set out by Matike Mai Aotearoa (2016), with a rangatiratanga sphere, a kāwanatanga sphere and a relational sphere. We outline tax-like practices in the rangatiratanga sphere and how the kāwanatanga sphere resources itself. We then explore expectations and protocols for accountability within the respective spheres, before proposing three possible models to strengthen fiscal accountability in line with te Tiriti o Waitangi. These models include a Māori tax commissioner, a Waitangi Tribunal kaupapa inquiry into or including fiscal authority, and an independent Māori tax authority.

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Author Biographies

Holly Willson, University of Canterbury

Holly Willson is a doctoral candidate at the School of Government and International Relations at Griffith University and a research assistant with the Ngāi Tahu Research Centre at the University of Canterbury. Her current research focuses on tax justice and the politics of tax policy reform.

Matthew Scobie, University of Canterbury

Matthew Scobie is a senior lecturer in the Business School at the University of Canterbury. His research focuses on indigenous reconstruction by drawing from critical accounting and political economy.

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Published

2024-08-19

Issue

Vol. 20 No. 3 (2024): Policy Quarterly

Section

Articles

License

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