Improving Tax Compliance in a Globalised World - Australia
Historically, the tax authority in Australia, the Australian Taxation Office (ATO), took a somewhat negative attitude towards tax gap measurement. This attitude, which has changed over the last few years, was largely predicated upon the perceived unreliability of tax gap estimation methodologies. Even as recently as 2012, it was noted that “for this reason […] countries such as Australia have decided against official tax gap measures both for direct and other taxes”.[1]As a result, and prior to around 2010, there were no official estimates of the tax gap – either for specific taxes or for taxation in general – in Australia