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Enhancing taxpayers’ understanding and compliance with tax law using broadly accessible online decision support tools

Published on 01 Oct 09 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Knowledge-based decision support systems (KBDSS) deployed over the World Wide Web can help make complex laws more accessible to citizens and reduce the incidence of non-compliance due to citizens’ lack of knowledge to comply. This paper reports the encouraging results of the testing of a prototype KBDSS, the CGT Adviser, which is designed to help users identify different types of assets, compute capital gains and capital losses, and enhance their understanding of the capital gains tax implications on disposals of assets. The results suggest that the Australian Taxation Office can provide more online decision support tools with user-friendly explanation facilities to help taxpayers comply with complex tax law.

Author profiles:

Alfred TRAN
Current at 27 February 2014 Click here to expand/collapse more articles by Alfred TRAN.
 
Shirley GREGOR
Shirley is a Professor of information systems at the Australian National University.
Current at 1 October 2009 Current at 02 October 2009

Manning LI
Manning recently completed a PhD in information systems at the Australian National University.
Current at 1 October 2009 Current at 02 October 2009

Catherine IKIN
Catherine is Lecturer, Research School of Accounting and Business Information Systems, The Australian National University, Australia.
Current at 1 September 2013 Current at 27 February 2014 Click here to expand/collapse more articles by Catherine IKIN.

 

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