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Personal taxpayer compliance costs: Recent evidence from Australia
Citation
Tran-Nam, B and Evans, C and Lignier, PAL, Personal taxpayer compliance costs: Recent evidence from Australia, Australian Tax Forum, 29, (1) pp. 137-171. ISSN 0812-695X (2014) [Refereed Article]
Copyright Statement
Copyright 2014 Taxation Institute of Australia
Official URL: https://www.taxinstitute.com.au/
Abstract
This article reports on the tax compliance burden of Australian personal (non-business) taxpayers in the 2011−12 tax year. A survey of just over 4,000 individuals was conducted in late 2012 and average tax compliance costs were derived from the data and combined with macro-statistics to generate aggregate personal taxpayer compliance costs. The study demonstrates that personal taxpayer compliance costs have grown by about 73 per cent since 1995 and suggests that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down this growth in personal tax compliance costs.
Item Details
| Item Type: | Refereed Article |
|---|---|
| Research Division: | Law and Legal Studies |
| Research Group: | Commercial law |
| Research Field: | Taxation law |
| Objective Division: | Economic Framework |
| Objective Group: | Macroeconomics |
| Objective Field: | Taxation |
| UTAS Author: | Lignier, PAL (Dr Philip Lignier) |
| ID Code: | 94654 |
| Year Published: | 2014 |
| Deposited By: | TSBE |
| Deposited On: | 2014-09-15 |
| Last Modified: | 2021-07-06 |
| Downloads: | 0 |
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