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

Xynas, Lidia 2010, Tax planning, avoidance and evasion in Australia 1970-2010 : the regulatory responses and taxpayer compliance, Revenue law journal, vol. 20, no. 1, pp. 1-39.

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Title Tax planning, avoidance and evasion in Australia 1970-2010 : the regulatory responses and taxpayer compliance
Author(s) Xynas, Lidia
Journal name Revenue law journal
Volume number 20
Issue number 1
Start page 1
End page 39
Publisher Bond University
Place of publication Gold Coast, Qld.
Publication date 2010
ISSN 1034-7747
Keyword(s) tax avoidance
regulation
compliance
Summary 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.
Language eng
Field of Research 180125 Taxation Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
Copyright notice ©2010, Bond University
Persistent URL http://hdl.handle.net/10536/DRO/DU:30034564

Document type: Journal Article
Collections: Faculty of Business and Law
School of Law
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