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The rise and rise of tax compliance costs for the small business sector in Australia

Citation

Lignier, P and Evans, C, The rise and rise of tax compliance costs for the small business sector in Australia, Australian Tax Forum: A Journal of Taxation Policy, Law and Reform, 7, (3) pp. 615-672. ISSN 0812-695X (2012) [Refereed Article]


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Copyright Statement

Copyright 2012 The Tax Institute

Official URL: http://www.taxinstitute.com.au/australian-tax-foru...

Abstract

This paper presents the results of a survey that has collected fresh data about the compliance burden imposed by the tax system upon small business taxpayers in Australia. The study is one part of an international research project which is evaluating and comparing tax compliance costs affecting the small business sector across four countries. In addition to the measurement and analysis of tax compliance costs, the study seeks to differentiate tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance that may compensate taxpayers for some of the compliance costs. It also investigates whether various small business concessional regimes are achieving their objective of relieving some of the effects of the compliance burden.

Item Details

Item Type:Refereed Article
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
Author:Lignier, P (Dr Philip Lignier)
ID Code:83148
Year Published:2012
Deposited By:Accounting and Corporate Governance
Deposited On:2013-03-04
Last Modified:2013-06-03
Downloads:3 View Download Statistics

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