[Extract] That all taxpayers have the right in Australia to lodge a return is a privilege. However, many find it a heavy burden and favour simplification. Professional bodies and individuals have proposed alternatives that allow for tax withheld at source to be a final tax, eliminating the need...

Unlike the private sector for which the adoption of e-procurement systems has widely been discussed, little is known about the motivations behind government agencies' introduction of e-procurement systems and the challenges they encounter in implementing them. This research addresses this gap...

The internet is a powerful communication device. It is no surprise then that companies are moving towards using the internet as a communication device for the distribution of financial information. Thus, making the internet a new voluntary disclosure medium. This paper explores this new...

The alternative minimum tax (AMT) is reaching a broader segment of individuals. Yet, many of these taxpayers are not aware of the implications of this tax. Even worse, some of their tax advisors are not as informed as they should be. By identifying items that trigger the individual AMT,...

The thesis documents findings of a study conducted to develop a project based financialmanagement system (PBFMS) whose role was viewed as a contributor to the successfuldelivery of projects leading to improved financial performance of small and mediumconstruction enterprise (SMCEs). In...