International best practice in tax communications: Ernst and Young Research

Appendix A: Abbreviations

ACCA: Association of Chartered Certified Accountants

ASSC: Association of Scotland’s Self Caterers

ATO: Australian Taxation Office

BMF: Federal Ministry of Finance

BPA: Federal Press Office

CAANZ: Chartered Accountants Australia and New Zealand

CDTFA: California Department of Tax and Fee Administration

CFTB: California Franchise Tax Board

CIOT: Chartered Institute of Taxation

COSLA: Convention of Scottish Local Authorities

CPAG: Child Poverty Action Group

CRA: Canada Revenue Agency

CVITP: Community Volunteer Income Tax Programme

EC: European Commission

ETCB: Estonian Tax Customs Board

EU: European Union

FSB: Federation of Small Business

GIS: Geographic information systems

GST: Goods and Services Tax

HMRC: His Majesty’s Revenue and Customs

HST: Harmonized Sales Tax

IFAC: International Federation of Accountants

IFG: Institute for Government

IRD: Inland Revenue Department

IRP: International Recognition Procedure

IRS: Internal Revenue Service

ITCI: International Tax Competitiveness Index

LBTT: Land and Building Transaction Tax

NTA: Norwegian Tax Administration

OECD: Organization for Economic Cooperation and Development’s

POR: Public Opinion Research

PST: Provincial Sales Tax

RRF: Recovery and Resilience Funding communication strategy

SAA: Scottish Assessors Association

SCC: Scottish Chambers of Commerce

SG: Scottish Government

SIT: Scottish Income Tax

SLfT: Scottish Landfill Tax

SPBA: Scottish Beer and Pub Association

SPF: Scottish Property Federation

SRC: Scottish Retail Consortium

SSAS: Scottish Social Attitudes Survey

STA: Scottish Tourism Alliance

STLA: Scottish Licence Trade Association

UKH: UK Hospitality Scotland

VAT: Value Added Tax