Social entrepreneurship has drawn interest from global policy makers and social entrepreneurs to target developing countries. Generally, not-for-profit organisations, funded by government and donor grants have played a significant role in poverty alleviation. We argue that, by applying...

The article is written by Amna Tariq Shah and Ken Devos and critically investigates the tax implications arising from mergers and acquisitions of Australian firms. The article investigates the presence of potential tax advantages obtained by Australian-based firms through M&A transactions. The...

The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different...

The tax compliance behavioural literature indicates that among other factors, demographic variables play an important role in the compliance behaviour of taxpayers. This pilot study investigates the relationship that exists between demographic and other major tax compliance variables and the...