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14 eJTR [i] (2016)

handle is hein.journals/ejotaxrs14 and id is 1 raw text is: CONTENTS 4 Country-by-country reporting: An assessment of its objective and scope Monique Longhorn, Mia Rahim and Kerrie Sadiq 34 A comparative analysis of Australian and Hong Kong retirement systems Christopher Strano and Dale Pinto 61 Tax professionals' perception of large and mid-size US tax law complexity Hughlene A Burton and Stewart Karlinsky 96 Book-tax conformity: The review of recent research and its implication for the IFRS adopton in Europe David Prochizka and Jan Molin 119 A typology of sales tax noncompliance: Targeting enforcement to diverse intentions Cary Christian 148 The net benefit of increasing alcohol taxation in Thailand Bird Chonviharnpan and Phil Lewis 166 The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp 206 The evolution of electronic filing process at the UK's HIM Revenue and Customs: The case of XBRL adoption Rania Mousa 235 A psychological perspective on tax avoidance: Deferential avoidance vs. defiant avoidance Minjo Kang @ School of Taxation and Business Law (Atax) UNSW Business School, UNSW Australia ISSN 1448-2398

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