Tax Compliance



Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Do people cheat because they can get away with it or because they feel that the rules are unfair? My recent paper examines this question… Read More ›

Cheating the Government: Does Taxpayer Perception Matter?

Australia is currently in the pilot year of a nation-wide university-based, pro bono tax clinic program to assist taxpayers who would otherwise not have access… Read More ›

Measuring the Social Impact of University-Based Pro Bono Tax Clinics: Co-Creating a Framework for Evidence-Based Evaluation

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

Modernising VAT/GST systems to reduce the compliance burden for all could benefit tax administrators, businesses and society at large, suggests new research conducted by UNSW… Read More ›

How Hard Is It for Businesses to Comply with VAT/GST Obligations Around the World?

Tax authorities around the world are increasingly digitising tax services. The Australian Taxation Office (ATO) is no exception, having committed itself to a “digital by… Read More ›

The Digital Divide and Taxpayer Rights – Cautionary Findings from the United States

Propping up compliance is the constant worry of tax authorities around the world. This concern is more pronounced for developing countries, such as India, that… Read More ›

Increasing Tax Compliance in India

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