Taxation is a fundamental part of everyday life and it comes as no surprise that it attracts great interest from policymakers, academics, business and the wider community both in Australia and overseas. However, those interested in tax research come from very diverse discipline backgrounds...

Since the implementation of self assessment in Malaysia almost a decade ago, taxpayers' compliance behaviour has attracted considerable attention. Tax compliance research in Malaysia has predominantly been in the context of income tax and personal taxpayers, and has been conducted using survey...

Taxation is a fundamental part of everyday life and it comes as no surprise that it attracts great interest from policymakers, academics, business and the wider community both in Australia and overseas. However, those interested in tax research come from very diverse discipline backgrounds...

The Superannuation Industry Supervision Act 1993 (Cth) (the SIS Act) has been amended from 1 July 2013 to require the trustees of Australian superannuation funds to have regard and consider the taxation consequences of their investment strategy. In spite of the literature strongly supporting the...

The existing body of literature on taxpayer compliance has developed over some 30 years or more and has predominantly emanated from developed economies including the United States, the United Kingdom, Canada and Australia. Over the same period many developed economies have made considerable...

The income tax and GST laws contain an array of rules that apply to debt and gains in the nature of interest. The definitions of “debt” or “loan” and amounts in the nature of “interest” vary across the provisions and tax officials, taxpayers and courts must decide whether the terms...

There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction...

This paper offers interview data on the tax compliance behavior of small cash businesses. We find that such businesses systematically underpay income, employment and sales taxes through income underreporting. The results show that participation in a parallel cash economy facilitates tax evasion...