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The managerial benefits of tax compliance: perception by small business taxpayers
Citation
Lignier, PAL, The managerial benefits of tax compliance: perception by small business taxpayers, eJournal of Taxation Research, 7, (2) pp. 106. ISSN 1448-2398 (2009) [Refereed Article]
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Copyright Statement
Copyright 2009 School of Taxation & Business Law, UNSW
Official URL: http://www.asb.unsw.edu.au/research/publications/e...
Abstract
Research undertaken in 2006-2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner-managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.
Item Details
Item Type: | Refereed Article |
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Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Banking, finance and investment |
Research Field: | Finance |
Objective Division: | Economic Framework |
Objective Group: | Management and productivity |
Objective Field: | Industrial relations |
ID Code: | 83045 |
Year Published: | 2009 |
Deposited By: | Accounting and Corporate Governance |
Deposited On: | 2013-02-27 |
Last Modified: | 2013-09-09 |
Downloads: | 0 |
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