Pre-Filled Personal Income Tax Returns: Evidence from Australia

National Tax Association Proceedings (2010), pp 171-178.

8 Pages Posted: 13 Aug 2012

See all articles by Chris Evans

Chris Evans

University of New South Wales

Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law

Date Written: August 6, 2012

Abstract

The principal aim of this paper is to examine the experience of pre-filling in Australia. Section Two provides a background discussion of pre-filling in Australia. Section Three presents a preliminary assessment of the impact of pre-filling and considers a number of proposals that could enhance its performance. Section Four provides some concluding comments. While it is premature to arrive at any definite conclusions about the benefits of pre-filling personal income tax returns, it is nonetheless suggested that, in Australia, pre-filling is capable of reducing (though not significantly) the tax compliance costs of those personal taxpayers who do not use tax agents to complete and submit their annual tax returns and perhaps very marginally reducing the compliance costs of those personal taxpayers who do use tax agents.

Keywords: Australian tax, pre-filling

Suggested Citation

Evans, Christopher Charles and Tran-Nam, Binh, Pre-Filled Personal Income Tax Returns: Evidence from Australia (August 6, 2012). National Tax Association Proceedings (2010), pp 171-178.. Available at SSRN: https://ssrn.com/abstract=2128397

Christopher Charles Evans (Contact Author)

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law ( email )

UNSW Sydney
Sydney, NSW 2052
Australia
61-2-9385-9561 (Phone)
61-2-9313-6658 (Fax)

HOME PAGE: http://www.asb.unsw.edu.au/schools/Pages/BinhTran-Nam.aspx

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