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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

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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Open Access

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Restricted until

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