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e-filing and compliance risk: Evidence from Australian personal income tax deductions

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Published on 01 Oct 16 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Two major advances in personal income tax administration over recent decades are the pre-filling of tax returns and the electronic lodgement of those returns. However, pre-filling has been largely restricted to income and information reported in previous years, not current year costs incurred in generating taxable income (or deductions). This has not constrained national revenue bodies from putting in place incentives for greater take-up of e-filing as in the case of Australia where with electronically filed personal tax returns, the ATO has a general commitment to make any refunds in 12 days or less while with paper returns, it is 50 days. What has not been adequately investigated is whether incentivising e-filing by self-preparers, at a time when pre-filling is focussed mostly on income with less on deductions, poses a potential compliance risk.

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Neil Warren
Neil is a Professor, School of Taxation & Business Law, UNSW Australia.
  • Current at 1 October 2016
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