The aim of this research was to apply a new conceptual framework to describe and explain the factors that have enabled the diffusion, adoption and operationalisation of electronic lodgement within the Australian tax system. The uptake of electronic lodgement of tax returns by both tax agents and...

The principal aim of this paper is to provide an overview of the similarities and differences in various fundamental aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still comparatively young so that further developments and...

This paper presents the results of research on the size and evolution of the informal economy and tax evasion in Croatia. It compares the results of two large-scale surveys of the informal economy and tax evasion, one conducted in 1996, covering the first half of the 1990s, and another conducted...

This paper reports upon a research project which was designed to explore the relationship between the record keeping practices of small businesses and their potential exposure to tax and related business compliance problems. It was hypothesised that these problems might include increased tax...

This paper considers some of the aspects of taxation of intangibles presently of concern in Australia and the United Kingdom. The paper will attempt to identify the opportunities presented for tax minimisation involving intangibles, and suggest appropriate responses. The paper will describe and...

Research into the relationships between people and organizations that drive social behaviour and institutions in China has produced some profound findings on the structure of society in China. The network structure of private enterprise and the importance of Guanxi are often highlighted. While...

In her paper, Natalie Lee considers the implications for UK taxation of the European Convention for the Protection of Human Rights and Fundamental Freedoms, incorporated into UK law by the Human Rights Act 1998. The paper reviews the history of the Convention and the context in which it was...

This paper comments critically on the proposed provisions governing the Taxation of Financial Arrangements (TOFA). It describes the tortuous consultation process and the somewhat piecemeal introduction of aspects of the taxation of financial arrangements legislation that have come in. It...

Understanding how tax reforms, tax agency initiatives, and taxpayer characteristics influence attitudes such as perceptions of tax fairness is an important issue for tax researchers, administrators, and policy makers. Public support for the tax system has serious implications for taxpayer...

This article involves a comparative analysis of tax laws providing unilateral relief that reduce or eliminate the double taxation of foreign income. Countries use two general methods to provide such relief: the exemption method and the foreign tax credit. This paper explores capital export...