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    Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries (2018)

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    Sadiq_Sawyer_McCredie Tax Admin Paper.pdf (906.0Kb)
    Type of Content
    Journal Article
    UC Permalink
    http://hdl.handle.net/10092/15673
    
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    • Business: Journal Articles [314]
    Authors
    Sawyer AJ
    Sadiq K
    McCredie B
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    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350104 - International accounting
    16 - Studies in Human Society::1605 - Policy and Administration::160505 - Economic Development Policy
    38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue

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    Showing items related by title, author, creator and subject.

    • Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries 

      Sawyer AJ; Sadiq K; McCredie B (2018)
      The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...
    • Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand 

      Sawyer AJ; Makara T (2019)
      The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per ...
    • Tax Compliance in the New Millennium 

      Sawyer AJ; Freudenberg B; Yong S; Lo K (2019)
      Taxpayer compliance is a critical part of any tax system, as without it the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the ...
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