Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications
Battaglene, William M. (2018) Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications. Masters by Research thesis, Queensland University of Technology.
Description
Responsive Regulation Theory is applied to an examination of the Promoter Penalty Laws, which are designed to deter the promotion of tax avoidance and tax evasion schemes. These laws are examined in terms of their legislative design, the way that the Australian Taxation Office applies them, and the views of them expressed in professional tax publications. Recommendations for potential improvements to the laws are made.
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| ID Code: | 121484 |
|---|---|
| Item Type: | QUT Thesis (Masters by Research) |
| Supervisor: | Sadiq, Kerrie & West, Andrew |
| Keywords: | Taxation, Compliance, Tax scheme, Tax planning, Civil penalty, Tax avoidance, Tax evasion |
| DOI: | 10.5204/thesis.eprints.121484 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
| Institution: | Queensland University of Technology |
| Deposited On: | 08 Oct 2018 02:20 |
| Last Modified: | 16 Jan 2025 14:47 |
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