Financing Australia: A 'post-modern approach to tax compliance and tax research
Promoting compliance is at the heart of Australia’s tax regime management. Many factors affect compliance levels and practices, which can be grouped as individual, political, economic and social factors, set within the contextual facets of ‘globalisation’. How these affective factors are epistemologically framed should also be considered central to tax compliance and its research. This paper departs from prevailing positivist approaches, arguing there is now room in compliance research to take...[Show more]
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