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Tax planning, avoidance and evasion in Australia 1970-2010 : the regulatory responses and taxpayer compliance

journal contribution
posted on 2010-01-01, 00:00 authored by Lidia Xynas
This article examines tax avoidance strategies used by Australian taxpayers over the last four decades and analyses the regulatory responses by the government, noting a move away from the ‘command-and-control’ approach of the 1980s towards one of ‘responsive regulation’ and ‘meta risk management’. It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.

History

Journal

Revenue law journal

Volume

20

Issue

1

Pagination

1 - 39

Publisher

Bond University

Location

Gold Coast, Qld.

ISSN

1034-7747

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2010, Bond University

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