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 ...

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 ...

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 ...