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dc.contributor.authorYong, Sue
dc.contributor.authorLo, Karen
dc.contributor.authorFreudenberg, Brett
dc.contributor.authorSawyer, Adrian
dc.date.accessioned2020-01-02T01:42:49Z
dc.date.available2020-01-02T01:42:49Z
dc.date.issued2019
dc.identifier.issn0812-695X
dc.identifier.urihttp://hdl.handle.net/10072/389980
dc.description.abstractTaxpayer compliance is a critical part of any tax system, as without it, the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the findings of tax compliance studies conducted prior to 1986; highlighting the variables, methodologies and theories. Richardson and Sawyer built upon this research by synthesising the work from 1986 to 1997. In a similar vein, this current research seeks to build upon these two important studies and extend our knowledge by analysing tax compliance studies in terms of ‘variables’ identified from January 1998 to December 2017. This analysis was facilitated by using text mining software, Leximancer, to visualise the frequency and co-occurrence of concepts and themes related to tax compliance factors. Data was drawn from 713 articles obtained from 15 research databases. Given the size of the data, this article is the first of a series of articles, focussing on the ‘variables’ that have been researched over the 20 year period. Future articles will examine the ‘methodologies’ and ‘theories’ used in the literature over this 20 year period.
dc.description.abstractTaxpayer compliance is a critical part of any tax system, as without it, the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the findings of tax compliance studies conducted prior to 1986; highlighting the variables, methodologies and theories. Richardson and Sawyer built upon this research by synthesising the work from 1986 to 1997. Similarly this current research seeks to build upon these two important studies and extend our knowledge by analysing tax compliance studies in terms of ‘variables’ identified from January 1998 to December 2017. This analysis was facilitated by using text mining software, Leximancer, to visualise the frequency and co-occurrence of concepts and themes related to tax compliance factors. Data was drawn from 713 articles obtained from 15 research databases. Given the size of the data, this article is the first of a series of articles, focusing on the ‘variables’ that have been researched over the 20 year period. Future articles will examine the methodologies and theories used in the literature over this 20 year period.
dc.publisherTaxation Institute of Australia
dc.publisher.urihttps://www.taxinstitute.com.au/resources/books-and-journals/australian-tax-forum/australian-tax-forum
dc.relation.ispartofpagefrom766
dc.relation.ispartofpageto808
dc.relation.ispartofissue4
dc.relation.ispartofjournalAustralian Tax Forum
dc.relation.ispartofvolume34
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchPolicy and Administration
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.subject.fieldofresearchcode1605
dc.titleTax Compliance in the New Millennium: Understanding the variables
dc.typeJournal article
dc.type.descriptionC1 - Articles
dcterms.bibliographicCitationYong, S; Lo, K; Freudenberg, B; Sawyer, A, Tax Compliance in the New Millennium: Understanding the variables, Australian Tax Forum, law and reform, 2019, 34 (4), pp. 766-808
dc.date.updated2020-01-02T01:12:24Z
gro.rights.copyright© The Author(s) 2019. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s).
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.


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