In this article, the author outlines the historical context for the operation of the GST in Australia and its integration in the financial relations between the federal and state governments. The Australian experience is contrasted with Brazil's federal and state VAT regimes and the Brazilian...

Political will and a persuasive and well marketed rationale are required to secure community acceptance of a GST/VAT. Allied to this political dimension, the capabilities of businesses and their agents are critical considerations in the introduction of a GST/VAT. From the public's perspective,...

This paper argues that corruption has a corrosive impact on the well-being of a nation, and is especially damaging to tax administrations. The paper compares descriptively the contrasting fortunes of countries that are perceived to be afflicted by substantially different levels of corruption,...

This paper considers the role that the Commissioner of Taxation should play in terms of policy development. It concludes that there is an indirect role that the administration should play but that this does not amount to the Commissioner making the tax law

In recent times mainstream media has put the spotlight on corporate tax affairs. The underlying concern is double non-taxation: that is, that some multinationals are not paying tax on their business profits anywhere in the world – particularly technology companies and firms with high levels of...

Base Erosion and Profit Shifting (BEPS) has become a topical subject. There is little doubt that the current international tax architecture is struggling to provide a re flex of tax that is seen as satisfactory by all countries. While the BEPS Action Plan constitutes a good start, some radical...

In theory, evaluation underpins evidence based decision making which promotes informed decisions in the public interest. Moreover lessons can and should be learnt throughout the implementation of a measure or program so that the delivery strategies can be modified to better achieve the desired...

From global poverty to climate change to ageing populations, nations and their governments are acutely conscious of the role of revenue systems in alleviating wicked problems and driving positive change

If you ask anyone in the ATO what do the three C's stand for, they would quickly tell you, "consultation, collaboration and co-design." It's not just a mantra, it's a corporate value.We live this value through our 50 plus consultative and advisory forums