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The impact of recent tax changes on tax complexity and compliance costs: the tax practitionersí perspective

Citation

Tran-Nam, B and Lignier, P and Evans, C, The impact of recent tax changes on tax complexity and compliance costs: the tax practitioners' perspective, Australian Tax Forum, 31 pp. 455-479. ISSN 0812-695X (2016) [Refereed Article]

Copyright Statement

Copyright 2016 The Tax Institute

Official URL: http://www.taxinstitute.com.au/tiausttaxforum/the-...

Abstract

This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax planning). The survey was also designed to identify the possible managerial benefits that business taxpayers may derive from their relationship with a tax practitioner. This article focuses only on the first objective of the survey.

Item Details

Item Type:Refereed Article
Keywords:Taxation, Tax practitioners, Compliance costs
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Taxation Accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Commerce, Management, Tourism and Services
Author:Lignier, P (Dr Philip Lignier)
ID Code:112044
Year Published:2016
Funding Support:Australian Research Council (LP110200267)
Deposited By:Tasmanian School of Business and Economics
Deposited On:2016-10-24
Last Modified:2017-04-03
Downloads:0

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