This Working Paper traces the discursive history of the principles of benefit and legitimacy of taxation from the late eighteenth century to the present day. It is observed that successful tax states – especially democratic states – seem to depend on both an acceptance by taxpayers of benefits derived under government and a fiscal constitution...

The objective of the audit was to assess how effectively and efficiently the ATO managed contact centres as part of its overall service delivery strategy. To form an opinion against the audit objective, the ANAO adopted the following high-level criteria: contact centres are effectively integrated with other ATO client communication channels, such as the online...

The Abbott government claims an increase in the fuel excise will cost households an extra 40 cents a week. But the Australian Automobile Association says the Government is being disengenuous because the average motorist will actually pay about $140 extra

This audit assessed the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers. Audit objective and criteria To form a conclusion against this objective, the ANAO adopted the following high-level criteria: the governance arrangements for ACAs are well planned and effective; there are sound processes for identifying entities to...

Investigates the quality of the administrative data of migrants on student and temporary work (skilled) visas as well as assessing the suitability of the data for linking with the Australian Census of Population and Housing and the Australian Taxation Office Personal IncomeTax data. Executive summary In 2014, the Australian Bureau of Statistics (ABS) National Migrants...