Tax knowledge and tax compliance determinants in self assessment

2.1 MISSION AND OBJECTIVES OF SELF ASSESSMENT SYSTEMS
Several tax administrations in both advanced and developing countries have adopted a
self assessment system for tax filing purposes. These countries include, Sri Lanka
(1972), Pakistan (1979), Indonesia (1984), Australia (1986-87), Ireland (1988), New
Zealand (1988) and the United Kingdom (1996-97). As for the United Kingdom, the
first self assessment tax forms were issued in April 1997 and by 1999, the self
assessment system was fully implemented. These self assessment returns were
originally sent to the self-employed, business partners, employees and pensioners
(Lymer and Oats, 2008). Although many countries have turned to self assessment
systems, some key countries like Singapore 7 , Belgium, Luxembourg and France 8
remain with direct assessment systems. Table 2.1 indicates years of SAS introduction
for companies and individuals in various countries.
7 www.iras.gov.sg
8 www.oecd.org and www.pwc.com
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