The administration's plan to significantly cut the tax rate on so-called pass-through entities will likely lead to creative tax planning and outright evasion, damaging faith in the system.
The wealthy evade taxes and are less likely to donate to charity, but does this mean they're more selfish than everyone else? New research suggests not.
The success of the first phase prompted financial observers to hail Indonesia's tax amnesty program as one of the most successful in the world.
As long as the ATO doesn't question why companies are reporting zero tax payable on their income, the public won't know if serious tax avoidance is happening.
A number of Australian companies have released tax reports to the public in a bid to show transparency, however those reports are still incomplete.
The government should follow through on setting up a register of beneficial ownership of companies if it wants to get serious about tax evasion.
Irish tax case shows the real cost of competition – our democracy.
The number crunchers who helped create our capitalist world have been measuring the world since ancient times.
In Africa, commercial activities are the largest component of illicit financial flows. This is followed by organised crime and then public sector corruption.
The basic difference is that avoidance is legal and evasion is not. But it's not quite as simple as that.
Authorities have been slow to respond to the tax revelations of the Panama Papers.
Research suggests some features of tax software can lead us to make more aggressive judgments when we file our returns, which could make an audit more likely.
Governments shouldn't have to rely on major international information leaks like the Panama Papers to get information about companies' tax avoidance abroad.
The number of super-rich individuals in Africa is growing, but they are not paying their fair share of taxes. African governments are losing out on roughly US$15 billion in taxes annually.
The ATO's data dump of how much tax was paid by largest private companies raising more questions than it answers.
As millions of people file their tax returns, HMRC is struggling to come across as fair.
South Africa has sent a strong signal against tax evasion and is planning to introduce a carbon tax. There are also incentives for employers keen on taking inexperienced job seekers.
Over the last six months a public consensus has emerged among academics, think tanks, community organisations, elements of the superannuation industry and most politicians about superannuation.
Tax avoidance or tax evasion? One is legal and one isn't, but there are acres of grey area in-between.
Companies that embrace tax disclosures and remind the public they are contributing to the economy could actually benefit from greater transparency.