Tax Administration

Social Security and Robo-Debt

Raising debts without legal authority is wrong – and illegal. Centrelink’s Online Compliance Intervention System, colloquially known as robo-debt, raises social security debts without adequate… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

An Assessment of the Code of Professional Conduct under the Tax Agents Services Act 2009 – Six Years On

A significant body of research has developed over the years concerning the factors that influence and impact taxpayer compliance. In particular, a number of recent… Read More ›

Estimating Aggregated Tax Compliance Costs in Australia: A New Approach

Individual taxpayers and businesses incur costs when complying with tax laws in addition to the tax paid and the efficiency costs. These costs are associated… Read More ›

Public Sector Accountability for Citizen Experiences

Public sector organisations are increasingly aware of the importance of the client experience. Profitable organisations in the private sector ensure they provide superior customer service,… Read More ›

Nudging Businesses towards Tax Compliance

“Are other taxpayers paying their fair share, or am I the only one?” Answers to questions like these are crucially important for own subsequent compliance… Read More ›