This chapter considers key aspects of that literature. It starts (in Section 2) by explaining what is usually meant by the term “operating costs” and discussing some of the conceptual issues that arise. It then reviews (in Section 3) the research that has taken place on this topic, including...

This article uses an Indonesian case study (the Gayus case) to explore critical issues in the relationship between tax and corruption. More particularly, it considers the causes and impact of corruption at tax administrative levels in Indonesia, and identifies and evaluates strategies the...

The existing body of literature on taxpayer compliance has developed over some 30 years or more and has predominantly emanated from developed economies including the United States, the United Kingdom, Canada and Australia. Over the same period many developed economies have made considerable...

VAT is an important revenue source for all governments levying the tax. The collections fund important public goods and services that enhance the lives of those persons whose consumption triggers the tax and who ultimately bear the burden of the tax. Along the supply chain to that final...

This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax...

The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on...