Tax compliance and the public disclosure of tax information: An Australia/Norway comparison

Ken Neil Harry Devos, Marcus Zackrisson

Research output: Contribution to journalArticleResearchpeer-review

8 Citations (Scopus)

Abstract

A combination of both persuasive and enforcement measures have been applied by governments in attempting to tackle tax non-compliance. With increasing pressure to raise revenue in the current economic climate, governments need to assess the effectiveness of various compliance measures. This paper presents and analyses the strategies adopted by tax authorities globally and specifically in Australia and Norway, regarding the public disclosure of tax information and the likely compliance impact. The paper provides an insight into how public disclosure could indirectly improve compliance in the setting of one country, while some limited disclosure may supplement other compliance strategies in another.
Original languageEnglish
Pages (from-to)108 - 129
Number of pages22
JournaleJournal of Tax Research
Volume13
Issue number1
Publication statusPublished - 2015

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