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Journal Article Title | Citation(s) | Author | Jurisdiction | Date | Full Text | Citation Index † | |
"The hidden compliance cost of VAT: an exploration of psychological and corruption costs of VAT in a developing country" | (2016) 14 E-Journal of Tax Research 166 | Faridy, Nahida; Feudenberg, Brett; Sarker, Tapan; Copp, Richard | Australia | circa 2016 | AustLII |
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"Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform" | (2002) 5 (3) Journal of Australian Taxation 382 | Pope, Jeff; Rametse, Nthati | Australia | circa 2002 | AustLII |
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