Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

Article Properties
  • Language
    English
  • DOI (url)
    10.17310/ntj.2000.2.04
  • Publication Date
    2000/06/01
  • Journal
    National Tax Journal
  • Indian UGC (journal)
  • Refrences
    5
  • Citations
    50
  • Binh Tran-Nam
  • Chris Evans
  • Michael Walpole
  • Katherine Ritchie
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
Title Journal Journal Categories Citations Publication Date
Administrative and Compliance Costs of Taxation and Public Transfers in the Netherlands 1994
Allers 1987
Hite and Sawyer 1997
equation 2 holds if and only if taxpayers and tax authorities face the same rate of interest. Sandford et al 1989
Year Book Australia No. 79
Citations
Title Journal Journal Categories Citations Publication Date
Tax optimisation in the tax risk management process. Tax-legal analysis and selected managerial issues

 Journal of Modern Science
  • Social Sciences
 2024
Quantifying the tax compliance costs of individual taxpayers in South Africa South African Journal of Accounting Research
  • Social Sciences: Finance
 2023
DIGITALIZATION OF ROMANIAN PUBLIC ADMINISTRATION: A PANEL DATA ANALYSIS AT REGIONAL LEVEL

 Journal of Business Economics and Management
  • Social Sciences: Commerce: Business
  • Social Sciences: Commerce: Business
  • Social Sciences: Economic theory. Demography: Economics as a science
  • Social Sciences: Commerce: Business
  • Social Sciences: Economic theory. Demography: Economics as a science
 2 2023
Estimation of VAT compliance costs of unincorporated enterprises in India: unit-level analysis Indian Economic Review
  • Social Sciences: Economic theory. Demography: Economics as a science
  • Social Sciences: Commerce: Business: Personnel management. Employment management
  • Social Sciences: Commerce: Business
 2022
Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana Social Sciences & Humanities Open 1 2022
Citations Analysis
Category Category Repetition
Social Sciences: Economic theory. Demography: Economics as a science19
Social Sciences: Commerce: Business17
Social Sciences: Finance8
Social Sciences: Commerce: Business: Personnel management. Employment management4
Social Sciences: Industries. Land use. Labor: Management. Industrial management3
Geography. Anthropology. Recreation: Environmental sciences2
Social Sciences2
Medicine1
Science1
Science: Science (General)1
Technology: Mechanical engineering and machinery: Renewable energy sources1
Technology: Environmental technology. Sanitary engineering1
Science: Biology (General): Ecology1
Political science: Political institutions and public administration (General)1
Philosophy. Psychology. Religion: Psychology1
Medicine: Internal medicine: Neurosciences. Biological psychiatry. Neuropsychiatry: Neurology. Diseases of the nervous system: Psychiatry1
Social Sciences: Commerce: Business: Business communication. Including business report writing, business correspondence1
Social Sciences: Commerce: Business: Marketing. Distribution of products1
Geography. Anthropology. Recreation: Human ecology. Anthropogeography: Settlements: Cities. Urban geography1
Social Sciences: Communities. Classes. Races: Urban groups. The city. Urban sociology1
Social Sciences: Communities. Classes. Races: Urban groups. The city. Urban sociology: City planning1
The category Social Sciences: Economic theory. Demography: Economics as a science 19 is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled The Compliance Cost of the Personal Income Tax in India, 2000-01: Preliminary Estimates and was published in 2003. The most recent citation comes from a 2024 study titled Tax optimisation in the tax risk management process. Tax-legal analysis and selected managerial issues. This article reached its peak citation in 2014, with 8 citations. It has been cited in 35 different journals, 14% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 11 citations. The chart below illustrates the annual citation trends for this article.
Citations used this article by year