Tax Administration

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 ›

Tax Dispute Systems Design in the Context of the Australian Taxation Office’s Reinvention Program

Since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, Reinventing the ATO, in which it aims to transform how it goes… Read More ›

An Update of GST in India

The long wait for a harmonised indirect tax system in India will soon be over with the introduction of Goods and Services Tax (GST) system… Read More ›