Tax Administration



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

The European Union decided in October 2015 to establish a European Fiscal Board (EFB). The EFB is an “independent advisory board on fiscal matters,” with… Read More ›

The European Fiscal Board: Challenges and Opportunities

Australia’s Goods and Services Tax (GST) will be extended to all imports of digital goods and services by consumers in Australia from 1 July 2017.… Read More ›

The ‘Netflix Tax’: What Can We Learn from the EU-MOSS Scheme?

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