Taxpayer compliance is a critical part of any tax system, as without it, the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the findings of tax compliance studies conducted prior to 1986; highlighting the...

Due to changes in immigration rules and globalisation, most developed countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America are becoming more culturally diverse. The consequence of cultural diversity challenges the present assumption of...

There is a close relationship between accounting and taxation, for taxation is a consequence of the ability to count, and account for resources, and it enables agents to provide their accounts to (divine and/or mortal) principals. As both language and taxation are coeval with human society,...

Advice provided by financial planners has the potential to impact the financial and emotional well being of clients. Despite the outcomes of quality financial planning relationships, there is little direct evidence to support the importance of ‘relationship quality’ in financial planning....