Towards a framework for large business tax compliance
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Authors
Braithwaite, John
Wirth, Andrew
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
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Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
Abstract
This was an ideas paper prepared in 1998-99 to stimulate what became an ongoing
process of reinventing large business compliance policy in the Australian Taxation
Office (Tax Office). Some of the ideas in the paper are becoming influential in
shaping developments in Australia, others have had no influence. Both kinds of ideas
deserve recording, however, for the consideration of tax authorities in other times and
places.
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Working/Technical Paper
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Open Access
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