Marshall, Rex; Smith, Malcolm; Armstrong, Robert W. - In: Managerial Auditing Journal 12 (1997) 1, pp. 9-15
Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the...
