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Abstract:

Purpose ‐ The purpose of this paper is to investigate a postulated tightening of privacy laws on the capacity of taxation authorities to verify taxation data. Design/methodology/approach ‐ This paper is humorous fiction. Findings ‐ The taxation authorities must continue to update the methodologies to keep abreast of business developments ‐ both legal and technological. Research limitations/implications ‐ Complexity in legislation can lead to unintended effects. Originality/value ‐ The paper is speculative fiction that reflects on a possible scenario in a manner that will promote discussion.

Keywords: Auditing; Australia; Taxation

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/09513571011041624

Publication date: May 11, 2010

mcb/059/2010/00000023/00000004/art00005
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