摘要：This is a critical comment on a review of the research methodology in tax compliance costs by Turner, Smith and Gurd in the Revenue Law Journal" volume 8, 1998. It argues that there are inaccurate assertions in their review. Many of their recommendations, while correct, are well known in the literature and difficult to implement in practice. In evaluating previous Australian studies, Turner, Smith and Gurd did not take account of resource constraints facing early researchers. They failed also to highlight in a systematic fashion the conceptual advancement and improvements in data collection in the more recent studies.
