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Taxation compliance costs: some recent empirical work and international comparisons

Published on 01 Jan 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports on major empirical research into Australian compliance costs, to taxpayers, recently undertaken by the ATO, in the 1994-95 year of income

Author profiles:

Author Photo - Michael WALPOLE
Michael WALPOLE

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Binh TRAN-NAM
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.

Chris EVANS
Current at 21 April 2014 Click here to expand/collapse more articles by Chris EVANS.

Katherine RITCHIE
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010 Current at 02 March 2011 Click here to expand/collapse more articles by Katherine RITCHIE.

 

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