Miscellaneous 2009

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

Source: Australian Tax Forum Journal Article

Published Date: 1 Oct 2009

 
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.
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Catherine Ikin

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Shirley Gregor
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Manning Li

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