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The Centre for Tax System Integrity (CTSI) ran from 1999 to 2005. The partnership of the Australian Taxation Office (ATO) and the Australian National University (ANU) produced ground-breaking research on how voluntary taxpaying cultures can be maintained and why cooperation and contestation occur within the tax system. The work of the Centre located tax systems and their administration within the context of democratic governance where the fair and reasonable treatment of citizens is understood to be a basic entitlement.

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Key findings

Australians have a strong commitment to the principles of taxation. An overwhelming majority believe it is their responsibility to pay tax and that tax enables the government to do worthwhile things that make life better for everyone.

Australians, however, question the reasonableness and fairness of the system. They see some people as having more opportunity and a greater willingness to get out of paying tax than others, and while Australians readily admit that this is wrong, they seem to think that a lot of people are getting away with it.

Funding and support

The Centre received the greater part of its funding from the Australian Taxation Office and the Australian National University.

The work of the Centre was much broader than taxation, however, addressing the degree to which our systems of governance deliver justice and ensure that the democracy remains socially inclusive of its citizens. We therefore are indebted to a variety of agencies through whom we raised additional funds to pursue our broader research agenda.

Our thanks to:

Centre for Tax System Integrity (CTSI)

Updated:  14 January, 2013/Responsible Officer:  Regnet Communications and Outreach Officer/Page Contact:  Rhianna Gallagher