Tax Policy Journal

The Tax Policy Journal was established to publicise the results of research into many aspects of taxation in Australia, and the main initiator of this research is the Taxpayers Research Foundation (TRFL). TRFL was founded in 1996 and in 1998 all necessary approvals to become a recognised and approved research organisation was received.

In this capacity, TRFL has the approvals of Government as:

• an approved research institute

• a deductible gifts recipient

• an income tax exempt charity

• an initiator of research.

The 2005 inaugural Tax Policy Journal contained papers directly commissioned by the TRFL as well as a number of interesting papers presented at the World Taxpayers Conference held in 2004 on the Gold Coast, Queensland.

TRFL's Research Committee, all of whose members have been approved by the appropriate departments of the Australian Government, commissions research.

It is in Australia's interest for its policy makers to continue their efforts to provide our nation's taxpayers with a better taxation system, to challenge the status quo and, where appropriate, defend the current system. Global influences require an ongoing evaluation of the equity and efficiency of the existing system. A continuous and rigorous debate of the strengths and weaknesses of the taxation system in Australia is an integral part of such an evaluation.

Over the years, many interesting and stimulating articles on issues that impact on the quality of life for most Australians have been included in Tax Policy Journals. The articles in the 2009 issue canvasses or considers -

• Advanced superannuation fund practice and tax drag

• The taxation of income from capital

• Maintaining employment must be the priority

• What influences the behavious of non-compliant individual taxpayers?

• Where has all the GST revenue gone

• Compendium of taxes in Australia's Federal system of government

Previous editions have carried articles considering -

• The annual review of taxes in Australia

• Fiscal issues relating to superannuation

• Aspects of the need for ongoing taxation reform and funding options

• The role of tax research and reform in addressing the challenges for Australia's future commitment to overcome the adverse effects of climate change.

• The need for continuing taxation reform

• The fairness of the revenue sharing arrangements between the Commonwealth and the States with the Western Australian Government availing itself of the opportunity to present its perspective for a State's revenue base

• The efficiency of our national fuel policy.

These are just some of the areas providing opportunities to enhance economic reform and growth in Australia.

For most Australians the taxation system continues to be perceived as complex, unfair and far from being transparent. The Tax Policy Journal seeks to encourage debate on the need for continuing taxation reform.