Tax Administration



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 ›

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

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 ›

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

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 ›

Estimating Aggregated Tax Compliance Costs in Australia: A New Approach

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 ›

Public Sector Accountability for Citizen Experiences

“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 ›

Nudging Businesses towards Tax Compliance

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 ›

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

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 ›

An Update of GST in India

The past decade has witnessed a growing interest in researching tax avoidance in a range of disciplines outside the traditional accounting and law —— from… Read More ›

Tax Avoidance: Rational Ignorance of Law

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