Miscellaneous 2020

Tax compliance in the new millennium: Understanding the variables

Source: Australian Tax Forum Journal Article

Published Date: 1 Mar 2020


Taxpayer compliance is a critical part of any tax system, as without it, the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the findings of tax compliance studies conducted prior to 1986; highlighting the variables, methodologies and theories. Richardson and Sawyer built upon this research by synthesising the work from 1986 to 1997. Similarly this current research seeks to build upon these two important studies and extend our knowledge by analysing tax compliance studies in terms of variables' identified from January 1998 to December 2017.

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Brett Freudenberg CTA

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Sue Yong

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Adrian J Sawyer

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Karen Lo

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Miscellaneous 2020

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