Published on 01 Apr 14
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article reports on the tax compliance burden of Australian personal (non-business) taxpayers in the 2011−-12 tax year. A survey of just over 4,000 individuals was conducted in late 2012 and average tax compliance costs were derived from the data and combined with macro-statistics to generate aggregate personal taxpayer compliance costs. The study demonstrates that personal taxpayer compliance costs have grown by about 73 per cent since 1995 and suggests that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down this growth in personal tax compliance costs.
Phil works at Tasmanian School of Business and Economics, University of Tasmania, Australia.
Current at 1 April 2014 Current at 15 April 2014
Binh is Professor, School of Taxation and Business Law, UNSW Business School, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam.
Current at 1 April 2017 Current at 09 April 2017
Click here to expand/collapse more articles by Binh TRAN-NAM.
Current at 21 April 2014
Click here to expand/collapse more articles by Chris EVANS.