The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...

Purpose – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature. Design/methodology/approach – A sequential exploratory mixed-methods research design...

<title>ABSTRACT</title> Higher education, particularly in the area of international education has exhibited significant growth since the mid-1980s. Whilst it is beginning to attract research from both educational and tourism industry perspectives, the current body of knowledge regarding this market is still...