Taxpayer Engagement with the Tax System

August 2018

© Commonwealth of Australia 2018
ISBN: 978-1-74366-804-7

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Foreword

Abbreviations

Members

Terms of Reference

  Explanatory Paper—supporting the terms of reference

List of Recommendations

1. Conduct of inquiry

  Inquiry overview
  Inquiry process

2. Modern tax systems

  Introduction
  Tax administration processes and services
  The wider tax eco-system
  The digital revolution in tax services
  Data analytics in risk management
  Tax simplification and technology
  Co-operative compliance
  Use of tax professionals
  Emerging challenges
  Committee conclusion

3. How taxpayers engage

  Introduction
  Stakeholders in tax engagement
   ‘A majority’ of taxpayers comply
  Engagement by design
  Compatible lodgement platforms and products
  Digitalisation and tax complexity
  Tax systems and services
  Efficient products for business
  The role of tax practitioners and intermediaries
  Committee conclusion

4. Communication and compliance

  Introduction
  The role of behavioural economics insights
  Behavioural insights in other service agencies
  Educating the community
  Nobody left behind—the challenges of digital transition
  Reliance on tax agents
  Committee conclusion

5. Cash, crime and cards

  Introduction
  Definition of the cash economy
  The size of the problem
  Where is cash activity concentrated?
  The ATO’s cash economy measures
  Cash, crime and corporate fraud
  Corporate regulation
  From cash to card
  Monetary measures and education
  Committee conclusion: what should Australia do?

6. Challenges and solutions

  Introduction
  Changes to the workforce
  The ATO and technology change
  Committee conclusion

A. Submissions

B. Exhibits

C. Public hearings

D. Extract from Submission 17 - Annexure A - Board of Taxation

E. International Work Related Expense (WRE) Deductions

Committee Secretariat contact:

PO Box 6021
Parliament House
CANBERRA
Canberra ACT 2600

Phone: +61 2 6277 4821
Fax: 02 6277 2221
TaxRev.reps@aph.gov.au

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