Dr Ken Devos - Researcher Profile

Ken Devos

Address

Department of Business Law and Taxation
Monash University, Clayton

Contact Details

Tel: +61 3 990 52266

Email: Ken.Devos@monash.edu


Biography

Dr Ken Devos, BBus, Grad Dip Tax, MTax, PhD and CPA, is a senior lecturer in the Department of Business Law and Taxation.


Ken joined the department in 1998 after 11 years at the Australian Taxation Office, where he worked in the areas of advising, audit and appeals/review and graduate training.

He completed his PhD in taxation at Monash University, and has published in both Australian and overseas tax journals and presented numerous conference papers on taxation issues.

Ken is a member of the Tax Teachers Association and CPA Australia. He has presented seminars on behalf of CPA Australia and is one of the authors in the CPA Tax Program. Ken is also a member of the Taxation Law and Policy Research Institute and is represented on the editorial board of the New Zealand Journal of Taxation Law and Policy.


Ken's areas of teaching include taxation law and business taxation at an undergraduate level and workplace taxation at a post graduate level.

His research and supervision interests include taxpayer compliance behaviour, tax policy and reform, tax simplification and tax administration.

Ken received an external research grant from Taxpayers Australia and was awarded a Faculty Prize for the best research poster in relation to his doctoral research.

Keywords

Tax Compliance, Tax Administration, Tax Policy, Tax evasion

Qualifications

DOCTOR OF PHILOSOPHY (FACULTY OF BUSECO)
Institution: Monash University
Year awarded: 2012
MASTERS OF TAXATION
Institution: RMIT University
Year awarded: 1998
GRADUATE DIPLOMA IN TAXATION
Institution: Monash University
Year awarded: 1992
BACHELOR OF BUSINESS (ACCOUNTING)
Institution: Victoria University
Year awarded: 1986

Publications

Books

Devos, K., Gumley, W., 1999, BTF3951 Business Taxation Subject Book, Department of Accounting and Finance Monash Uni, Caulfield Vic Australia.

Devos, K., Gumley, W., 1999, BTG2221 Taxation Law and Practice Subject Book, Distance Education Centre, Monash University, Churchill Vic Australia.

Book Chapters

Devos, K., Morabito, V., 1999, BTX2191, in BTX2191 Taxation for International Trade Subject Outline, Monash University, Clayton Vic Australia, pp. 1-21.

Journal Articles

Devos, K.N.H., 2012, The impact of tax professionals upon the compliance behavior of Australian individual tax payers, Revenue Law Journal [P], vol 22, issue 1, Bond University Faculty of Law, Gold Coast Qld Australia, pp. 1-26.

Devos, K., 2010, A study of demographic factors and enforcement measures influencing Australian personal taxpayers' compliance behaviour, Journal of Management and World Business Research, vol 7, issue 1, Academy of World Business, Perth WA Australia, pp. 27-42.

Zrobek, D., Devos, K., 2010, Simplifying the small business tax regime, JALAP :Journal of Applied Law and Policy [E], vol 2010, issue 1, Applied Law and Policy Area of Research Focus Curtin University, Perth WA Australia, pp. 83-103.

Devos, K.N.H., 2009, An investigation into Australian personal 'tax evaders' - Their attitudes towards compliance and the penalties for non-compliance, Revenue Law Journal [P], vol 19, issue 1, Faculty of Law, Bond University, http://epublications.bond.edu.au/rlj, pp. 1-41.

Devos, K.N.H., 2008, Tax evasion behaviour and demographic factors: An exploratory study in Australia, Revenue Law Journal [P], vol 18, issue 1, Bond University, Faculty of Law, Gold Coast Qld Australia, pp. 1-44.

Devos, K.N.H., 2007, Measuring and analysing deterrence in taxpayer compliance research, Journal of Australian Taxation, vol 10, issue 2, Monash University, Australia, pp. 182-219.

Devos, K.N.H., 2006, The attitudes of Australian and New Zealand tertiary students towards tax evasion - A comparative study and demographic analysis, New Zealand Journal of Taxation Law and Policy, vol 12, issue 4, Brookers Ltd, Wellington NZ, pp. 293-323.

Devos, K.N.H., 2005, Penalties and sanctions for taxation offences in the United Kingdom: Implications for taxpayer non-compliance, European Taxation, vol 45, issue 7, IBFD Publications, Netherlands, pp. 287-301.

Devos, K.N.H., 2005, The attitudes of tertiary students on tax evasion and the penalties for tax evasion - a pilot study and demographic analysis, e-Journal of Tax Research, vol 3, issue 2, Atax, Faculty of Law, University of NSW, Cooge NSW Australia, pp. 2-53.

Devos, K.N.H., 2004, Penalties and sanctions for taxation offences in Anglo-Saxon countries: implications for tax payer compliance and tax policy, Revenue Law Journal, vol 14, issue 1, Faculty of Law, Bond University, Gold Coast Qld Australia, pp. 32-101.

Devos, K.N.H., 2004, Penalties and sanctions for taxation offences in New Zealand: implications for taxpayer compliance, New Zealand Journal of Taxation Law and Policy, vol 10, issue 3, Brookers Ltd, Wellington New Zealand, pp. 212-244.

Devos, K., 2002, Penalities and sanctions for Australian taxation crimes and the implications for taxpayer compliance, Australian Tax Forum, vol 17, issue 3, Taxation Institute of Australia, Sydney NSW Australia, pp. 257-286.

Devos, K., 2001, Taxation Crimes in Australia and the Commissioner's Prosecution Policy, Asia-Pacific Tax Bulletin, vol 7, issue 9, International Bureau of Fiscal Documentation, Amsterdam Netherlands, pp. 218-226.

Richardson, G.A., Devos, K., 2000, The Deductability of Interest Expense in Anglo-American Countries: A Comparison and Review of Policy, Revenue Law Journal, vol 9, Bond University, Gold Coast Qld Australia, pp. 33-57.

Devos, K., 2000, To what Extent has the Commissioner of Taxation Exploited the Doctrine of Legal Professional Privilege through the Issue of s 264 Notices?, Australian Tax Review, vol 29 issue 4, LBC Information Services, Rozelle NSW, pp. 205-223.

Richardson, G.A., Devos, K., 1999, A Critical Review and Analysis of the Tax Law Improvement Project, Asia-Pacific Tax Bulletin, vol 4 no 10, IBFD Publicatoins BV, Amsterdam Netherlands, pp. 369-378.

Devos, K., Richardson, G.A., 1999, Australia's Tax Law Simplification - History Progress and Future Developments, New Zealand Journal of Taxation Law and Policy, vol 5 no 3, Brooker's Ltd, Wellington NZ, pp. 177-186.

Devos, K., 1999, Subdivision 118 B - Capital Gains Tax Main Residence Exemption, Taxation in Australia, vol 33 no 9, Taxation Institute of Australia, Sydney NSW Australia, pp. 479-481.

Richardson, G.A., Devos, K., 1998, A critical review and analysis of the tax law improvement process, Asian Pacific Tax Bulletin, vol 4, iss 1, Internnational Bureau of Fiscal Documentation, Amsterdam Netherlands, pp. 369-378.

Devos, K., 1998, Why a delicatessen's bread and butter issues of interest deductibility led to a case of indigestion for the commissioner, Taxation of Australia, vol 33 no 4, Taxation Institute of Australia, Castlereagh NSW, pp. 198-203.

Conference Proceedings

Devos, K.N.H., 2008, Tax evasion behaviour and demographic factors: An exploratory study in Australia, Proceedings of the 3rd Biennial Conference of the Academy of World Business, Marketing and Management Development: Managing and Marketing Organizations in an Era of Global Complexity, 14 July 2008 to 17 July 2008, Academy of World Business, Marketing and Management Development, Perth WA Australia, pp. 850-864.

Devos, K.N.H., 2005, Australian taxpayers attitudes towards tax evasion and the penalties for tax evasion, Global Markets in Dynamic Environments: Making Positive Connections Through Strategy, Technology and Knowledge: Proceedings of the International Conference, 12 July 2005 to 16 July 2005, Global Business and Technology Association, USA, pp. 299-309.

Devos, K., Richardson, G.A., 1999, Australia's Tax Law Simplification - History, Progess and Future Developments, 11th Annual ATTA Conference, Canberra ACT 5 February 1999, Brooker's Ltd, Wellington NZ, pp. 1-10.

Richardson, G.A., Devos, K., 1999, Australia's Tax Law Simplification: A Critical Review, Australasian Tax Teachers Conference, Canberra ACT 5-7 February 1999, ATTA, Canberra ACT Australia, pp. 1-19.