The paper considers the business compliance cost implications that might be expected to arise if the Tax Value Method (TVM) were to be introduced. It assesses the magnitude and incidence of the transitional costs that businesses and their advisers might face upon implementation of the TVM. It...

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 provides an overview of a research project designed to develop a model of a personal income tax (PIT) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are expected...

In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK’s initiative of establishing a...

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...