Research Focus Areas

The Department of Taxation influences the shape of the taxation landscape through the identification of strategic research areas and the clustering of resources to support the research in these areas. Our research focus areas relate to four specific dimensions of taxation:

• TAX POLICY (referring to the nature, level and composition of taxes)
• TAX LEGISLATION (referring to the embedment of tax policy in legislation)
• TAX GOVERNANCE (referring to implementing and administration of tax legislation)
• TAX KNOWLEDGE (referring to tax education, tax literacy and tax awareness)