VAT is an important revenue source for all governments levying the tax. The collections fund important public goods and services that enhance the lives of those persons whose consumption triggers the tax and who ultimately bear the burden of the tax. Along the supply chain to that final...

This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax...

The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on...

Historically, the tax authority in Australia, the Australian Taxation Office (ATO), took a somewhat negative attitude towards tax gap measurement. This attitude, which has changed over the last few years, was largely predicated upon the perceived unreliability of tax gap estimation...

Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined...

The research project that is the subject of this chapter involved three separate surveys of more than 15,000 taxpayers selected from a national database of taxpayers provided by the ATO, targeted at three broad categories of taxpayers: personal (non-business) taxpayers; small and medium...

The large‑scale presence and the regressive nature of tax compliance costs, especially those in respect of the value‑added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries,...