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Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

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  • Tran-Nam, Binh
  • Evans, Chris
  • Walpole, Michael
  • Ritchie, Katherine
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    Abstract

    The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the Australian Taxation Studies Program (ATAX) of the University of New South Wales. The focus of this paper is on the methodology of estimating taxation compliance costs. Some aggregate empirical findings, based on several large-scale mail surveys of over 10,000 personal and business taxpayers, will be reported. Major differences between the Australian and U.S. tax systems, as well as comparison with results obtained in previous UK and U.S. studies, will also be highlighted.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 53 (2000)
    Issue (Month): n. 2 (June)
    Pages: 229-52

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    Handle: RePEc:ntj:journl:v:53:y:2000:i:n._2:p:229-52

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    1. Mohamed Ariff, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1253-1268.
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    Cited by:
    1. Eichfelder, Sebastian & Kegels, Chantal, 2014. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 200-219.
    2. Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004. "European Tax Survey," Taxation Papers 3, Directorate General Taxation and Customs Union, European Commission, revised Nov 2004.
    3. Maja Klun, 2009. "Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 33(2), pages 219-233.
    4. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
    5. Ratbek Dzhumashev & Emin Gahramanov, 2008. "Can We Tax the Desire for Tax Evasion?," Economics Series 2008_19, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance.
    6. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    7. Idawati Ibrahim Author_Email: idawati@uum.edu.my & Jeff Pope, 2011. "Compliance Costs Of Electronic Tax Filing For Personal Taxpayers In Malaysia," International Conference on Management (ICM 2011) Proceeding 2011-067-242, Conference Master Resources.
    8. repec:ind:nipfwp:08 is not listed on IDEAS
    9. Allen Huang & Benjamin Liu, 2013. "The GST and mortgage costs: Australian evidence," Discussion Papers in Finance finance:201302, Griffith University, Department of Accounting, Finance and Economics.
    10. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universit├Ątsbibliothek Wuppertal, University Library.

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