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2015 eJournal of Tax Research
2015 eJournal of Tax Research
Lavermicocca, Catriona; Buchan, Jenny --- "Role of reputational risk in tax decision making by large companies" [2015] eJlTaxR 1; (2015) 13(1) eJournal of Tax Research 5
Frecknall-Hughes, Jane; Moizer, Peter --- "Assessing the quality of services provided by UK tax practitioners" [2015] eJlTaxR 2; (2015) 13(1) eJournal of Tax Research 51
Gupta, Ranjana --- "Relational impact of tax practitioners' behavioural interaction and service satisfaction: Evidence from New Zealand" [2015] eJlTaxR 3; (2015) 13(1) eJournal of Tax Research 76
Devos, Ken; Zackrisson, Marcus --- "Tax compliance and the public disclosure of tax information: an Australia/Norway comparison" [2015] eJlTaxR 4; (2015) 13(1) eJournal of Tax Research 108
Whait, Robert --- "Let's talk about tax compliance: Building understanding and relationships through discourse" [2015] eJlTaxR 5; (2015) 13(1) eJournal of Tax Research 130
Bain, Kathrin; Walpole, Michael; Hansford, Ann; Evans, Chris --- "The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation" [2015] eJlTaxR 6; (2015) 13(1) eJournal of Tax Research 158
Bickers, Peter; Hopkins-Burns, Virginia; Bennett; April; Namay, Rico --- "Information sharing by government agencies: the effect on the integrity of the tax system" [2015] eJlTaxR 7; (2015) 13(1) eJournal of Tax Research 183
Highfield, Richard; Warren, Neil --- "Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?" [2015] eJlTaxR 8; (2015) 13(1) eJournal of Tax Research 202
Bevacqua, John --- "A chilling account: North American and Australasian approaches to fears of over-defensive responses to taxpayer claims against tax officials" [2015] eJlTaxR 9; (2015) 13(1) eJournal of Tax Research 262
James, Simon; Sawyer, Adrian; Wallschutzky, Ian --- "Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom" [2015] eJlTaxR 10; (2015) 13(1) eJournal of Tax Research 280
Poppelwell, Elisabeth; Sun, Hailong; Bickers, Peter --- "Building trust through leadership: a longitudinal study on Inland Revenue's response to, and learnings from, the Canterbury earthquakes:Years 1 and 2" [2015] eJlTaxR 11; (2015) 13(1) eJournal of Tax Research 303
Borrego, Ana; Loo, Ern Chen; Lopes, Cidalia; Ferreira, Carlos --- "Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal" [2015] eJlTaxR 12; (2015) 13(1) eJournal of Tax Research 338
D'Ascenzo, Michael --- "Modernising the Australian Taxation Office: Vision, people, systems and values" [2015] eJlTaxR 13; (2015) 13(1) eJournal of Tax Research 361
Langham, Jo'Anne; Paulsen, Neil --- "Effective engagement: Building a relationship of cooperation and trust within the community" [2015] eJlTaxR 14; (2015) 13(1) eJournal of Tax Research 378
Wilson-Rogers, Nicole; Pinto, Dale --- "Reconceptualising Australia's transfer pricing rules: an approach based on adopting economic presence as a basis for taxation" [2015] eJlTaxR 15; (2015) 13(2) eJournal of Tax Research 406
Brand, Timothy; Hodson, Alistair; Sawyer, Adrian --- "South East Asian tax administration issues in the drive to attract foreign direct investment: is a regional tax authority the way forward?" [2015] eJlTaxR 16; (2015) 13(2) eJournal of Tax Research 438
Fisher, Rodney --- "Judicial dissent in taxation cases: the incidence of dissent and factors contributing to dissent" [2015] eJlTaxR 17; (2015) 13(2) eJournal of Tax Research 470
Isle, Melissa Belle; Freudenberg, Brett --- "Calm waters: GST and cash flow stability for small businesses in Australia" [2015] eJlTaxR 18; (2015) 13(2) eJournal of Tax Research 492
Smailes, Andrew --- "Interest withholding tax reduction: Does absence make the heart grow fonder?" [2015] eJlTaxR 19; (2015) 13(2) eJournal of Tax Research 533
Jone, Melinda --- "Evaluating Australia's tax dispute resolution system: a dispute systems design perspective" [2015] eJlTaxR 20; (2015) 13(2) eJournal of Tax Research 552
Akhand, Zakir --- "How compliant are the large corporate taxpayers: the Bangladesh experience" [2015] eJlTaxR 21; (2015) 13(2) eJournal of Tax Research 581
Hamilton, Stuart --- "Regulatory compliance, case selection and coverage-calculating compliance gaps" [2015] eJlTaxR 22; (2015) 13(2) eJournal of Tax Research 616
Hilling, Axel; Vilhelmsson, Anders --- "Equal taxation as a basis for classifying financial instruments as debt or equity - a Swedish case study" [2015] eJlTaxR 23; (2015) 13(3) eJournal of Tax Research 677
Taylor, Grantley; Fan, Ying Jan; Tan, Yan Yan --- "Employee views of corporate tax aggressiveness in China: the effects of guanxi and audit independence" [2015] eJlTaxR 24; (2015) 13(3) eJournal of Tax Research 716
Mihaylov, George; Tretola, John; Yawnson, Alfered; Zurbruegg, Ralf --- "Tax compliance behaviour in Australian self-managed superannuation funds" [2015] eJlTaxR 25; (2015) 13(3) eJournal of Tax Research 740
van Dijk, Lisette Van der Hel; Sigle, Maarten --- "Managing compliance risks of large businesses: a review of the underlying assumptions of co-operative compliance strategies" [2015] eJlTaxR 26; (2015) 13(3) eJournal of Tax Research 760
Klun, Maja; Stambuk, Ana --- "Tax experts' opinion on the tax system in Slovenia" [2015] eJlTaxR 27; (2015) 13(3) eJournal of Tax Research 784
Bornman, marina; Stack, E M (Lilla) --- "Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa" [2015] eJlTaxR 28; (2015) 13(3) eJournal of Tax Research 799
Hodgson, Helen; Pearce, Prafula --- "TravelSmart or travel tax free breaks: is the fringe benefits tax a barrier to active commuting in Australia?" [2015] eJlTaxR 29; (2015) 13(3) eJournal of Tax Research 819
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