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Browsing Taxation by Author "Evans, Christopher Charles"
Now showing items 1-9 of 9
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Tjen, Christine; Evans, Christopher Charles (University of New South Wales, 2017)This article uses an Indonesian case study (the Gayus case) to explore critical issues in the relationship between tax and corruption. More particularly, it considers the causes and impact of corruption at tax administrative ...
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Evans, Christopher Charles (University of New South Wales, 2017-12)Tax and corruption are global phenomena. No society is immune from corruption,1 and within any society taxation plays a pivotal role in relation to such activity – which can be both positive and negative. Positively the ...
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Highfield, Richard; Evans, Christopher Charles; Walpole, Michael (University of New South Wales, 2019)This article presents the findings of a pilot research project designed to evaluate the merits of a prototype diagnostic tool for gauging the nature and likely overall incidence of value added tax (VAT) compliance costs ...
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Rosid, Arifin; Evans, Christopher Charles; Tran-Nam, Binh (University of New South Wales, 2016)This paper addresses an identified gap in knowledge about whether, and how, perceptions of corruption may influence personal income taxpayer compliance behaviour. It examines how perceptions of five forms of corruption may ...
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Brown, Rodney; Lim, Youngdeok; Evans, Christopher Charles (University of New South Wales, 2020)The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes ...
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Monageng, Nompumelelo Lorraine; Evans, Christopher Charles; Steyn, Theunis Lodewikus (University of New South Wales, 2022-11)Research on the effects of nudging as a tool to influence tax compliance has provided limited and sometimes inconclusive empirical evidence. Using a mixed methods research design, this study examines the impact of reciprocity ...
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Tran-Nam, Binh; Evans, Christopher Charles; Krever, Richard; Lignier, Philip (Wiley, 2016-12)The most recent, significant tax reform review in Australia, popularly known as the Henry Review, was publicly released just over six years ago. This article provides a critical examination of Australia's experience in ...
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Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke (Emerald, 2022-07)PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
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Zu, Yige; Evans, Christopher Charles; Krever, Richard (Sweet and Maxwell, 2020)This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares ...
Now showing items 1-9 of 9