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Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector

Citation

Lignier, PAL and Evans, C and Tran-Nam, B, Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector, Australian Tax Forum: a journal of taxation policy, law and reform, 29, (2) pp. 217-247. ISSN 0812-695X (2014) [Refereed Article]

Copyright Statement

Copyright 2014 Taxation Institute of Australia

Official URL: https://www.taxinstitute.com.au/

Abstract

Firms in the small and medium enterprise (SME) sector have to contend not just with the burden of tax. They also have to comply with obligations imposed by the tax system. Studies invariably show such tax compliance costs to be high and regressive. This article reports on a recent large-scale Australian study which confirm previous research and also suggests that tax compliance costs for SMEs are not diminishing over time, despite tax administrative reform and technological advances designed to reduce such costs. The outcomes of the study have significant implications for businesses in the SME sector, their advisers, administrators working with revenue authorities and policy-makers at the governmental level.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Law
Research Field:Taxation Law
Objective Division:Economic Framework
Objective Group:Macroeconomics
Objective Field:Taxation
Author:Lignier, PAL (Dr Philip Lignier)
ID Code:94659
Year Published:2014
Deposited By:Tasmanian School of Business and Economics
Deposited On:2014-09-15
Last Modified:2017-10-30
Downloads:0

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