Technology and Tax Evasion in Australia and Canada

Dr Jason Richard Lacharite
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Anti-Tax Behaviour in the Information Age? Tax Evasion in Australia and Canada and the Significance of Digital Communications, Data Encryption, Internet Financial Services and Tax Havens - J.R. Lacharite This paper argues that tax evasion in Australia and Canada is increasing and that digital communications, data encryption, Internet financial services and the growth of tax havens, all combine to enable easier tax evasion. As a result, these technological implements can have a negative impact on tax collection and have made it more difficult for tax authorities to monitor and enforce tax compliance.

Keywords: Tax Evasion, Digital Communications, Data Encryption, Tax Havens, Australia, Canada
Stream: Human Technologies and Useability
Presentation Type: Virtual Presentation in English
Paper: Technology and Tax Evasion in Australia and Canada

Dr Jason Richard Lacharite

Lecturer, Political Science and International Studies, University of Northern British Columbia

Jason Lacharite graduated from the University of Victoria in 1996 with a BA Honours in Political Science and Sociology. Shortly after graduation he went to Seoul, South Korea to continue his studies in politics. In 1998, he graduated from the Graduate School of International Studies at Yonsei University with an MA in International Relations (High Distinction). After completing his MA, Jason moved to Melbourne, Australia to undertake Ph.D. studies at Monash University. He has since completed his Ph.D. dissertation and is now waiting on his results. Jason's research interests include: Comparative public policy, security in East Asia, the implications of electronic commerce on tax collection in Canada, electronic communications in Canada, Australia and China and Canadian and Australian public policy — and in particular fiscal policy in Australia and Canada and both countries' policies on aging, e-commerce, unemployment, industry development and data encryption).

Ref: T05P0260