Self‐assessment and the tax audit lottery: the Australian experience

Abstract

Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the operations of accountants, the ethical pressures to which they are subject and the rise of the “tax agent” as a specialized tax practitioner, all of which we might anticipate to be mirrored in the UK.

Citation

Marshall, R., Smith, M. and Armstrong, R.W. (1997), "Self‐assessment and the tax audit lottery: the Australian experience", Managerial Auditing Journal, Vol. 12 No. 1, pp. 9-15. https://doi.org/10.1108/02686909710155957