Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Self-assessment came in during the 1980s. Prior to self-assessment, people argued with the Revenue Commissioners when cases were listed for hearings. Suddenly, an onerous and stringent self-assessment system came in and it has a 99% compliance rate. It has worked. Could a more efficient appeals system be implemented? It appears it is open to abuse because people can use the legal system to push it out. Some cases have been going on for ten years, which seems crazy.