<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...

This paper identifies six phases in the development of the compliance costs of taxation, in an Australian context. Estimates of the compliance costs of personal and public companies' income taxation are presented, and an international comparison cautiously made. Major policy issues related to...

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...