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2016 eJournal of Tax Research

Longhorn, Monique; Rahim, Mia; Sadiq, Kerrie --- "Country-by-country reporting: an assessment of its objective and scope" [2016] eJlTaxR 1; (2016) 14(1) eJournal of Tax Research 4
Strano, Christopher; Pinto, dale --- "A comparative analysis of Australian and Hong Kong retirement systems" [2016] eJlTaxR 2; (2016) 14(1) eJournal of Tax Research 34
Burton, Hughlene A; Karlinsky, Stewart --- "Tax professionals' perception of large and mid-size US tax law complexity" [2016] eJlTaxR 3; (2016) 14(1) eJournal of Tax Research 61
Prochazka, David; Molin, Jan --- "Book-tax conformity: the review of recent research and its implication for the IFRS adoption in Europe" [2016] eJlTaxR 4; (2016) 14(1) eJournal of Tax Research 96
Christian, Cary --- "A typology of sales tax noncompliance: Targeting enforcement to diverse intentions" [2016] eJlTaxR 5; (2016) 14(1) eJournal of Tax Research 119
Chonviharnpan, Bird; Lewis, Phil --- "The net benefit of increasing alcohol taxation in Thailand" [2016] eJlTaxR 6; (2016) 14(1) eJournal of Tax Research 148
Faridy, Nahida; Feudenberg, Brett; Sarker, Tapan; Copp, Richard --- "The hidden compliance cost of VAT: an exploration of psychological and corruption costs of VAT in a developing country" [2016] eJlTaxR 7; (2016) 14(1) eJournal of Tax Research 166
Mousa, Rania --- "The evolution of electronic filing process at the UK's HM Revenue and Customs: the case of XBRL adoption" [2016] eJlTaxR 8; (2016) 14(1) eJournal of Tax Research 206
Kang, Minjo --- "A psychological perspective on tax avoidance: Deferential avoidance vs defiant avoidance" [2016] eJlTaxR 9; (2016) 14(1) eJournal of Tax Research 235
Wardell-Johnson, Grant; Woellner, Robin --- "Editorial" [2016] eJlTaxR 10; (2016) 14(2) eJournal of Tax Research 251
Lyon Dumbl, Michelle --- "Beyond polemics: Poverty, taxes, and noncompliance" [2016] eJlTaxR 11; (2016) 14(2) eJournal of Tax Research 253
Bentley, Duncan --- "Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter" [2016] eJlTaxR 12; (2016) 14(2) eJournal of Tax Research 291
Tran-Nam, Binh; Walpole, Michael --- "Tax disputes, litigation costs and access to tax justice" [2016] eJlTaxR 13; (2016) 14(2) eJournal of Tax Research 319
Budak, Tamer; James, Simon; Sawyer, Adrian --- "International experiences of tax simplification and distinguishing between necessary and unnecessary complexity" [2016] eJlTaxR 14; (2016) 14(2) eJournal of Tax Research 337
Kayis-Kumar, Ann --- "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules" [2016] eJlTaxR 15; (2016) 14(2) eJournal of Tax Research 359
Rosid, Arifin; Evans, Chris; Tran-Nam, Binh --- "Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia" [2016] eJlTaxR 16; (2016) 14(2) eJournal of Tax Research 387
Budak, Tamer; James, Simon --- "The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK" [2016] eJlTaxR 17; (2016) 14(2) eJournal of Tax Research 426
James, Simon; Maples, Andrew --- "The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand" [2016] eJlTaxR 18; (2016) 14(2) eJournal of Tax Research 455
Datt, Kalmen --- "To shame or not to shame: That is the question" [2016] eJlTaxR 19; (2016) 14(2) eJournal of Tax Research 486
Darono, Agung; Ardianto, Danny --- "The use of CAATTs in tax audits - lessons from some international practices" [2016] eJlTaxR 20; (2016) 14(2) eJournal of Tax Research 506
Yucedogru, Recep; Hasseldine, John --- "Understanding tax morale of SMEs: a qualitative study" [2016] eJlTaxR 21; (2016) 14(3) eJournal of Tax Research 531
Bronkhorst, Evadne; Leask, Elze --- "Business process management as a tax risk identification and management method" [2016] eJlTaxR 22; (2016) 14(3) eJournal of Tax Research 567
Nam, Chang Woon; Zeiner, Christoph --- "Effects of tax reform on average personal income tax burden and tax progressivity in Germany under the particular consideration of bracket creep" [2016] eJlTaxR 23; (2016) 14(3) eJournal of Tax Research 587
Dube, Godwin; Casale, Daniela --- "The implementation of informal sector taxation: Evidence from selected African countries" [2016] eJlTaxR 24; (2016) 14(3) eJournal of Tax Research 601
Kujinga, Benjamin --- "The UK general anti abuse rule: Lessons for Australia?" [2016] eJlTaxR 25; (2016) 14(3) eJournal of Tax Research 624
Chardon, Toni; Feudenberg, Brett; Brimble, Mark --- "Are Australians under or over confident when it comes to tax literacy, and why does it matter?" [2016] eJlTaxR 26; (2016) 14(3) eJournal of Tax Research 650
Abdellatif, Mahmoud M; Tran-Nam, Binh --- "Tax policy challenges in an era of political transition: the case of Egypt" [2016] eJlTaxR 27; (2016) 14(3) eJournal of Tax Research 683
Pyche, Simone; Singh-Ladhar, Jagdeep; Davey, Howard --- "Developing a sustainable tax base through a financial transaction tax: an analysis of suitability for the New Zealand environment" [2016] eJlTaxR 28; (2016) 14(3) eJournal of Tax Research 707
Gupta, Ranjana --- "Filling the land tax void: New Zealand standpoint" [2016] eJlTaxR 29; (2016) 14(3) eJournal of Tax Research 719
Silver, Natalie; McGregor-Lowndes, Myles; Tarr, Julie-Anne --- "Delineating the fiscal borders of Australia's non-profit tax concessions" [2016] eJlTaxR 30; (2016) 14(3) eJournal of Tax Research 741
Memon, Najeeb; Lorenz, Christian --- "Does selecting a taxpayer for audit violate civil rights-a critical analysis of the Pakistani High Court's decision?" [2016] eJlTaxR 31; (2016) 14(3) eJournal of Tax Research 766

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