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Towards a framework for large business tax compliance

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Date

2001

Authors

Braithwaite, John
Wirth, Andrew

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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.

Description

Keywords

business enterprises, taxation, Australia, compliance costs, taxpayer compliance, Australian Taxation Office, ATO, ATO Compliance Model, corporate compliance

Citation

URI

http://hdl.handle.net/1885/40635
 http://digitalcollections.anu.edu.au/handle/1885/40635

Collections

ANU Research Publications

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Type

Working/Technical Paper

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Restricted until

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