ACC80012 TAXATION PRINCIPLES and PLANNING RESEARCH ASSIGNMENT 1st Semester

Required:

(i) Discuss the concepts of tax ‘evasion’, tax ‘avoidance’ and tax ‘planning’ using appropriate examples to highlight the differences, and explain why tax authorities worldwide have become concerned in particular about tax evasion and avoidance.
(ii) Discuss the judicial response related to tax evasion and avoidance arrangements in Australia by examining how the courts have responded to these various activities.
(iii) Discuss how the Australian Taxation Office (ATO) has responded to counter developments in the areas of tax ‘evasion’ and tax ‘avoidance’. Refer to any developments and changes applicable in Australia.
(iv) Discuss with reasons whether you believe that the ATO approach is working or not working to reduce tax evasion and avoidance.
(Please make reference to at least five (5) journal articles to support your research)