Personal Taxpayer Compliance Costs: Recent Evidence from Australia

36 Pages Posted: 5 Jun 2014

See all articles by Binh Tran-Nam

Binh Tran-Nam

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

Chris Evans

University of New South Wales

Philip Lignier

University of Tasmania

Multiple version iconThere are 2 versions of this paper

Date Written: December 2, 2013

Abstract

This article reports on the tax compliance burden of Australian personal (non-business) taxpayers in the 2011-12 tax year. A survey of just over 4,000 individuals was conducted in late 2012 and average tax compliance costs were derived from the data and combined with macro-statistics to generate aggregate personal taxpayer compliance costs. The study demonstrates that personal taxpayer compliance costs have grown by about 73 per cent since 1995 and suggests that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down this growth in personal tax compliance costs.

Suggested Citation

Tran-Nam, Binh and Evans, Christopher Charles and Lignier, Philip, Personal Taxpayer Compliance Costs: Recent Evidence from Australia (December 2, 2013). Australian Tax Forum, Vol. 29(1), 2014. Available at SSRN: https://ssrn.com/abstract=2445789

Binh Tran-Nam (Contact Author)

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

Christopher Charles Evans

University of New South Wales ( email )

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

Philip Lignier

University of Tasmania ( email )

French Street
Sandy Bay
Tasmania, 7250
Australia

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
1
Abstract Views
1,614
PlumX Metrics