Provisions, Income Tax Returns, Assessments, Rulings, etc)

Briefly explain what measures/steps are taken so far to increase transparency in using cash transactions. (At least two journal papers from google scholar, from 2019 onwards, must be used with Harvard intext citation and referencing style. Please note that you must include the link of your chosen journal papers when referencing them. No direct copy and paste are allowed and you must answer in your own words. You can choose the country or context, meaning the research should not necessarily be done in Australia or for Australia).