Tax Compliance



The fraud triangle is a three-factor theory of why people commit fraud. Today, the fraud triangle is perhaps most visible in the accounting field. In… Read More ›

The Fraud Triangle and Tax Evasion

From time to time, there have been various reviews into whether taxable income should be aligned with accounting income in order to reduce some of… Read More ›

How to Build a Transformational Tax System for Small Businesses Using Technology as a Pathway to Reform

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›

The Implications for Australian Businesses of Recent Developments in US State Taxation of Online Cross-Border Sales

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

Every person must, if required by the Commissioner of Taxation, lodge an annual return for income tax purposes. Once lodged, the Commissioner must make an… Read More ›

Overturning an Assessment Where the ATO Merely Suspects Fraud or Evasion

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

Australia’s higher education loan scheme has again made headlines in recent weeks, as the Federal Government announced plans to make ‘job relevant’ degrees cheaper for… Read More ›

New Debates Over the Cost of Degrees Reignites Unresolved Conflict Over Fairness in Higher Education

Around the world, tax compliance is a serious problem with big consequences. The case is no different in Papua New Guinea (PNG). It is an… Read More ›

Can Sharing the Joy of Tax Increase Government Revenue in PNG?

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