Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined...

This article considers the tax compliance costs incurred by the large corporate sector. Using a survey of large and very large businesses and international groups in Australia, and drawing on the findings of other studies, the authors compare and contrast the current burden with the burden...

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...

This paper describes the principal outcomes of research conducted to establish an estimate of the total compliance costs faced by taxpayers in Australia paying Federal taxes. It also draws comparisons between those costs and compliance costs in other OECD countries, particularly the United...

The research project that is the subject of this chapter involved three separate surveys of more than 15,000 taxpayers selected from a national database of taxpayers provided by the ATO, targeted at three broad categories of taxpayers: personal (non-business) taxpayers; small and medium...

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the...