Personal Taxpayer Compliance Costs: Recent Evidence from Australia
36 Pages Posted: 5 Jun 2014
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Personal Taxpayer Compliance Costs: Recent Evidence from Australia
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: Suggested Citation
Binh Tran-Nam (Contact Author)
University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation ( email )
School of Accounting, Auditing and Taxation
UNSW Sydney
Sydney, NSW 2052
Australia
61-2-9348 0049 (Phone)
61-2-9385 6926 (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