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The impact of recent tax changes on tax complexity and compliance costs: the tax practitioners’ 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 |
| UTAS Author: | Lignier, P (Dr Philip Lignier) |
| ID Code: | 112044 |
| Year Published: | 2016 |
| Funding Support: | Australian Research Council (LP110200267) |
| Deposited By: | TSBE |
| Deposited On: | 2016-10-24 |
| Last Modified: | 2018-03-07 |
| Downloads: | 0 |
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