Purpose – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature. Design/methodology/approach – A sequential exploratory mixed-methods research design was used in this study. Data were collected using a self-administered survey which involved approximately 300 individual taxpayers in Malaysia, followed by face-to-face interviews with 14 individual taxpayers. Majority of the respondents in both survey and interviews were salaried taxpayers, and the remaining were self-employed taxpayers. Findings – Religiosity is found to have a minimal but statistically significant positive impact on voluntary tax compliance. This probably can be explained by the strong religious values held by many Malaysians, as well as the concept of giving which has been emphasised in almost all religions. Research limitations/implications – Because this study did not differentiate between religious values and moral values in measuring the source of respondents’ internal values, there was a possibility that their internal values may be derived from both sources. Hence, comparing the impact of individuals’ religious values with individuals’ moral values that have no influence from religion on tax compliance is suggested for future research. Practical implications – A new mechanism is suggested to the Malaysian tax authority in regards to the treatment of religious payment to reduce the sense of inequality among citizens and taxpayers. Originality/value – This study enriches the limited literature of tax compliance from the perspective of developing countries, particularly Malaysia, and adds to the limited literature internationally from a religiosity perspective.

This paper presents initial findings from a study examining the impact on Western Australian (WA) tourism of the growing number of international students in the state. Focusing on one university with the largest number of international students (3,946 onshore students in 2000) the study examines the intrastate travel behaviour and student perception of WA as a tourist destination. Both undergraduate and postgraduate international students were sent a self-administered questionnaire and this paper presents the findings of travel experiences of these students while doing their studies in the state. The results indicate the importance of the international student market for regional tourism and confirm its contribution to the domestic tourism market.

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This paper identifies six phases in the development of the compliance costs of taxation, in an Australian context. Estimates of the compliance costs of personal and public companies' income taxation are presented, and an international comparison cautiously made. Major policy issues related to compliance costs are considered. Cost-reducing measures are identified and classified. Specific proposals for Australia's income-tax system are considered. The paper concludes that the compliance costs of income taxation in Australia are high, and that simplification of income tax is likely to lead to significant economic resource savings. The prognosis for reform is mixed, but the overall view is not optimistic.

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