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2017 eJournal of Tax Research

Freebairn, John --- "Comparison of a lower corporate income tax rate for small and large businesses" [2017] eJlTaxR 1; (2017) 15(1) eJournal of Tax Research 4
Kenny, Paul; Blissenden, Michael; Villios, Sylvia --- "Wine options of Australian tax reform" [2017] eJlTaxR 2; (2017) 15(1) eJournal of Tax Research 22
Yong, Sue; Martin, Fiona --- "Tax compliance of ethnic minority immigrant entrepreneurs: a social capital perspective" [2017] eJlTaxR 3; (2017) 15(1) eJournal of Tax Research 51
Yesegat, Wollela Abehodie; Coolidge, Jacqueline; Corthay, Laurent Olivier --- "Tax compliance costs in developing countries: Evidence in Ethiopia" [2017] eJlTaxR 4; (2017) 15(1) eJournal of Tax Research 77
Loiacono, Rocco; Mortimer, Colleen --- "Retrospective tax law: Has Pandora's Box opened never to be shut again?" [2017] eJlTaxR 5; (2017) 15(1) eJournal of Tax Research 105
van der Zwan, Pieter --- "Risks of IFRS-based taxation: the application of section 24JB by authorized users to hedged relationships" [2017] eJlTaxR 6; (2017) 15(1) eJournal of Tax Research 119
Evans, Chris --- "Editorial" [2017] eJlTaxR 7; (2017) 15(2) eJournal of Tax Research 140
Tanzi, Vito --- "Corruption, complexity and tax evasion" [2017] eJlTaxR 8; (2017) 15(2) eJournal of Tax Research 144
Alm, James; Liu, Yongzheng --- "Corruption, taxation, and tax evasion" [2017] eJlTaxR 9; (2017) 15(2) eJournal of Tax Research 161
Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, Sampawende Jules --- "Corruption, taxes and compliance" [2017] eJlTaxR 10; (2017) 15(2) eJournal of Tax Research 190
Schlenther, Bernd --- "The impact of corruption on tax revenues, tax compliance and economic development: Prevailing trends and mitigation actions in Africa" [2017] eJlTaxR 11; (2017) 15(2) eJournal of Tax Research 217
Tjen, Christine; Evans, Chris --- "Causes and consequences of corruption in tax administration: An Indonesian case study" [2017] eJlTaxR 12; (2017) 15(2) eJournal of Tax Research 243
Marriot, Lisa --- "Tax and corruption: Is sunlight the best disinfectant? A New Zealand case study" [2017] eJlTaxR 13; (2017) 15(2) eJournal of Tax Research 262
Nguyen, Ngoc Anh; Doan, Quang Hung; Tran-Nam, Binh --- "Tax corruption and private sector development in Vietnam" [2017] eJlTaxR 14; (2017) 15(2) eJournal of Tax Research 290
Sharkey, Nolan; Fraser, James --- "Applying foreign anti-corruption law in the Chinese tax context: Conceptual difficulties and challenges" [2017] eJlTaxR 15; (2017) 15(2) eJournal of Tax Research 312
Swanepoel, Boela (AP); Meiring, Jacolize --- "Morality associated with fraud, corruption and tax evasion in South Africa" [2017] eJlTaxR 16; (2017) 15(2) eJournal of Tax Research 333
Zummo, Heidi; McCredie, Bronwyn; Sadiq, Kerrie --- "Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study" [2017] eJlTaxR 17; (2017) 15(2) eJournal of Tax Research 359
Martins, Antonio; Tarborda, Daniel --- "The purpose of tax law: A perspective on financial instruments' fair value adjustments in Portugal" [2017] eJlTaxR 18; (2017) 15(3) eJournal of Tax Research 387
Hanegbi, Rami --- "Encouraging superannuation income streams with tax-free earnings to be taken in a form that provides longevity insurance" [2017] eJlTaxR 19; (2017) 15(3) eJournal of Tax Research 402
Borrego, Ana Clara; Lopes, Cidalia Maria Mota; Ferreira, Carlos Manuel --- "Tax professionals' profiles concerning tax noncompliance and tax complexity: Empirical contributions from Portugal" [2017] eJlTaxR 20; (2017) 15(3) eJournal of Tax Research 424
Ching, Yong Mun; Kasipillai, Jeyapalan; Sarker, Ashutosh --- "GST compliance and challenges for SMEs in Malaysia" [2017] eJlTaxR 21; (2017) 15(3) eJournal of Tax Research 457
Mohdali, Raihana; Benk, Serkan; Budak, Tamer; Mohdisa, Khadijah; Yussof, Salwa Hana --- "A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey" [2017] eJlTaxR 22; (2017) 15(3) eJournal of Tax Research 490
Bornman, Marina; Wessels, Jurie --- "The role and dimensions of taxpayer commitment in tax compliance behaviour" [2017] eJlTaxR 23; (2017) 15(3) eJournal of Tax Research 506

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