Skip to main content

Site navigation

  • University of Technology Sydney home
  • Home

    Home
  • For students

  • For industry

  • Research

Explore

  • Courses
  • Events
  • News
  • Stories
  • People

For you

  • Libraryarrow_right_alt
  • Staffarrow_right_alt
  • Alumniarrow_right_alt
  • Current studentsarrow_right_alt
  • Study at UTS

    • arrow_right_alt Find a course
    • arrow_right_alt Course areas
    • arrow_right_alt Undergraduate students
    • arrow_right_alt Postgraduate students
    • arrow_right_alt Research Masters and PhD
    • arrow_right_alt Online study and short courses
  • Student information

    • arrow_right_alt Current students
    • arrow_right_alt New UTS students
    • arrow_right_alt Graduates (Alumni)
    • arrow_right_alt High school students
    • arrow_right_alt Indigenous students
    • arrow_right_alt International students
  • Admissions

    • arrow_right_alt How to apply
    • arrow_right_alt Entry pathways
    • arrow_right_alt Eligibility
arrow_right_altVisit our hub for students

For you

  • Libraryarrow_right_alt
  • Staffarrow_right_alt
  • Alumniarrow_right_alt
  • Current studentsarrow_right_alt

POPULAR LINKS

  • Apply for a coursearrow_right_alt
  • Current studentsarrow_right_alt
  • Scholarshipsarrow_right_alt
  • Featured industries

    • arrow_right_alt Agriculture and food
    • arrow_right_alt Defence and space
    • arrow_right_alt Energy and transport
    • arrow_right_alt Government and policy
    • arrow_right_alt Health and medical
    • arrow_right_alt Corporate training
  • Explore

    • arrow_right_alt Tech Central
    • arrow_right_alt Case studies
    • arrow_right_alt Research
arrow_right_altVisit our hub for industry

For you

  • Libraryarrow_right_alt
  • Staffarrow_right_alt
  • Alumniarrow_right_alt
  • Current studentsarrow_right_alt

POPULAR LINKS

  • Find a UTS expertarrow_right_alt
  • Partner with usarrow_right_alt
  • Explore

    • arrow_right_alt Explore our research
    • arrow_right_alt Research centres and institutes
    • arrow_right_alt Graduate research
    • arrow_right_alt Research partnerships
arrow_right_altVisit our hub for research

For you

  • Libraryarrow_right_alt
  • Staffarrow_right_alt
  • Alumniarrow_right_alt
  • Current studentsarrow_right_alt

POPULAR LINKS

  • Find a UTS expertarrow_right_alt
  • Research centres and institutesarrow_right_alt
  • University of Technology Sydney home
University of Technology Sydney home University of Technology Sydney home
  1. home
  2. arrow_forward_ios ... About UTS
  3. arrow_forward_ios ... Information on Faculties...
  4. arrow_forward_ios ... UTS Business School
  5. arrow_forward_ios ... Accounting Department
  6. arrow_forward_ios ... Teaching and learning
  7. arrow_forward_ios Research
  8. arrow_forward_ios Tax Fairness Policy Unit

Tax Fairness Policy Unit

explore
  • Teaching and learning
    • arrow_forward Distinctive UTS student opportunities
    • arrow_forward Engagement at Accounting
    • Research
      • arrow_forward Emerging Accounting Researcher Consortium
      • arrow_forward Financial Information and Governance Group
      • arrow_forward Performance Analysis for Transformation in Healthcare Group
      • arrow_forward Research seminars
      • arrow_forward Tax Fairness Policy Unit
      • arrow_forward UTS Annual Australian Summer Accounting Conference
    • arrow_forward Specialist areas
UTS Business School Dr Chau Chak Wing building designed by Frank Gehry

The Tax Fairness Policy Unit (TFPU) conducts quality and rigorous research to help to understand the incentives for corporate tax avoidance within a cost/benefit framework. TFPU also analyses policy responses to constrain aggressive corporate tax strategies.

The decline in corporate tax revenues is a major problem for governments around the world. It has raised both public and political awareness of the importance of tax fairness. Some of the more pressing issues in 2020 are corporate tax planning and avoidance schemes, the inadequacies of inter-jurisdictional tax treaties, tax efficiency of superfunds and the operation of the international tax system generally.

TFPU has conducted research into many aspects of tax avoidance antecedents in Australia and other countries and, in particular, has investigated tax avoidance under a dividend imputation system in Australia and the tax practices of industry superfunds. A number of research and industry papers have been written analysing the success of Australian responses to tax avoidance.

Tax fairness, integrity and transparency are essential for greater societal equity and future sustainable economic growth.

– Associate Professor Roman Lanis

The aims of the TFPU will be even more relevant coming out of the financial distress associated with COVID-19 and affecting companies in Australia and around the world. In April 2020 Australian Prime Minister, Scott Morrison and Finance Minister Mathias Cormann announced that significant corporate tax reform will be required to “turbo charge” the economy on its way out of the coronavirus shutdown. More specifically tax policy and regulation will be heavily influenced by an aggressive pro-business growth strategy. These tax policy changes will require careful assessment and analysis to balance the needs of the community and the corporate sector. They may indeed be revolutionary or even controversial. The TFPU has one of the most experienced teams (with respect to published academic research and community/policy/media impact) in Australia. In addition to its reputation, it has the resources to assess and analyse current and future government tax policy and to provide impartial scrutiny and advice at this critical time in Australia’s economic development.

TFPU critical and relevant research topic areas

  • Antecedents of corporate tax avoidance in Australia and the world
  • The costs and benefits of corporate tax avoidance
  • Social, community, ethical (Corporate Social Responsibility) aspects of corporate tax avoidance
  • Analysis of unilateral and multilateral governmental response/policies to constrain tax avoidance
  • Corporate tax avoidance transparency
  • Corporate tax policy responses to financial distress (the case of COVID-19)
  • Corporate tax policy in Australia in the context of dividend imputation
  • Tax efficiency within the superfunds industry
  • Financial and tax disclosures of superfunds

TFPU researchers and associates

  • Associate Professor Roman Lanis
  • Professor Peter Wells
  • Dr Brett Govendir
  • Dr Gregory Pazmandy
  • Dr Ross McClure
  • Dr Thulaisi Sivapalan
  • Mr Mikhail Shashnov (associate)

Contact Tax Fairness and Policy Unit

For further information about TFPU, research opportunities and media engagement, contact Roman Lanis or Peter Wells 

TFPU research in the media

  • APRA's little secret by Thulaisi Sivapalan, FS Super, 10 September 2020
  • Australian companies have more work to do on tax transparency by Roman Lanis and Ross McClure, The Conversation 26 September 2016
  • Big businesses who give shareholders tax credits pay more tax: study by Roman Lanis, Brett Govendir, Peter Wells and Ross McClure, The Conversation, 23 April 2018
  • Chevron is just the start: modelling shows how many billions in revenue the government is missing out on by Roman Lanis, Brett Govendir and Ross McClure, The Conversation, 26 April 2017
  • Companies may be misleading investors by not openly assessing the true value of assets by Peter Wells, Brett Govendir and Roman Lanis, The Conversation, 5 July 2016
  • Explainer: the difference between tax avoidance and evasion by Roman Lanis and Ross McClure, The Conversation, 15 April 2015
  • FactCheck: Is BHP Billiton Australia’s largest taxpayer, averaging $8-10b in tax a year? by Roman Lanis and Ross McClure, The Conversation, 29 May 2015
  • How will Amazon navigate Australia’s taxation system? by Roman Lanis and Brett Govendir, The Conversation, 11 October 2017
  • Independent isn’t necessarily better. Why appointing independent directors can achieve little by Roman Lanis, Ross McClure and others, The Conversation, 13 September 2018
  • Issues paper flags ‘lower, simpler, fairer’ tax: experts react by multiple authors including Antony Ting and Roman Lanis, The Conversation, 30 March 2015
  • Panama Papers force tax authorities to act: but what took so long? by Roman Lanis and Ross McClure, The Conversation, 13 April 2016
  • Revealing how much tax companies pay doesn’t move markets or reduce tax avoidance by Roman Lanis, Brett Govendir, Peter Wells and Ross McClure, The Conversation, 3 May 2018
  • So now we know which companies did not pay tax; time to target aggressive avoidance by Roman Lanis, Brett Govendir and Ross McClure, The Conversation, 18 December 2015
  • Some answers, more questions over Dick Smith failure by Roman Lanis, Brett Govendir and Ross McClure, The Conversation, 15 July 2016
  • The accounting trick that helps multinationals avoid paying tax by Roman Lanis, Anna Bedford and Brett Govendir, The Conversation, 30 October 2015
  • The government’s company tax cut win a triumph of politics over economics by Brett Govendir and Roman Lanis, The Conversation, 3 April 2017
  • The tax office’s transparency reporting is looking a little opaque by Roman Lanis, Brett Govendir and Ross McClure, The Conversation, 13 December 2016
  • These private companies pay less tax than we do – but reasons remain unclear by Roman Lanis and Ross McClure, The Conversation, 24 March 2016 
  • Three strategies to fight the tax avoidance revealed by the Paradise Papers by Roman Lanis and Brett Govendir, The Conversation, 8 November 2017
  • To really tackle corporate tax evasion we need a public register by Roman Lanis and Brett Govendir, The Conversation, 12 September 2016
  • Westfield’s stoush should shine light on tax paid by property trusts by Roman Lanis and Ross McClure, The Conversation, 4 June 2014
  • What’s needed for Australia to seriously tackle tax avoidance by Roman Lanis and Ross McClure, The Conversation, 2 October 2014
  • Why forcing Google and other tax avoiders to have a ‘taxable presence’ won’t work by Roman Lanis and Ross McClure, The Conversation, 21 May 2015
  • Without US support, multinational tax crackdowns will fail by Roman Lanis and Ross McClure, The Conversation, 29 January 2015

Acknowledgement of Country

UTS acknowledges the Gadigal People of the Eora Nation and the Boorooberongal People of the Dharug Nation upon whose ancestral lands our campuses now stand. We would also like to pay respect to the Elders both past and present, acknowledging them as the traditional custodians of knowledge for these lands. 

University of Technology Sydney

City Campus

15 Broadway, Ultimo, NSW 2007

Get in touch with UTS

Follow us

  • Instagram
  • LinkedIn
  • YouTube
  • Facebook

A member of

  • Australian Technology Network
Use arrow keys to navigate within each column of links. Press Tab to move between columns.

Study

  • Find a course
  • Undergraduate
  • Postgraduate
  • How to apply
  • Scholarships and prizes
  • International students
  • Campus maps
  • Accommodation

Engage

  • Find an expert
  • Industry
  • News
  • Events
  • Experience UTS
  • Research
  • Stories
  • Alumni

About

  • Who we are
  • Faculties
  • Learning and teaching
  • Sustainability
  • Initiatives
  • Equity, diversity and inclusion
  • Campus and locations
  • Awards and rankings
  • UTS governance

Staff and students

  • Current students
  • Help and support
  • Library
  • Policies
  • StaffConnect
  • Working at UTS
  • UTS Handbook
  • Contact us
  • Copyright © 2025
  • ABN: 77 257 686 961
  • CRICOS provider number: 00099F
  • TEQSA provider number: PRV12060
  • TEQSA category: Australian University
  • Privacy
  • Copyright
  • Disclaimer
  • Accessibility