ANU Centre for Tax System Integrity (CTSI)
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The Centre for Tax System Integrity (CTSI) ran from 1999 to 2005. The partnership of the Australian Taxation Office (ATO) and the Australian National University (ANU) produced ground-breaking research on how voluntary taxpaying cultures can be maintained and why cooperation and contestation occur within the tax system. The work of the Centre located tax systems and their administration within the context of democratic governance where the fair and reasonable treatment of citizens is understood to be a basic entitlement.