Research Methodology for Estimating the Compliance Costs of the Goods and Services Tax in Australia

Australia is currently undertaking major tax reform, the largest for many decades. Part of this reform includes the introduction of a Goods and Services Tax (GST, known as Value-Added Tax in most other countries), from 1 July 2000. Researchers in Australia are well-placed to undertake research into GST compliance costs from an earlier stage than in other countries.