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The impact of recent tax changes on tax complexity and compliance costs: the tax practitioners’ perspective
journal contribution
posted on 2023-05-18, 23:07 authored by Tran-Nam, B, Lignier, P, Evans, CThis 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.
Funding
Australian Research Council
Institute of Chartered Accountants in Australia
History
Publication title
Australian Tax ForumVolume
31Pagination
455-479ISSN
0812-695XDepartment/School
TSBEPublisher
Taxation Institute of AustraliaPlace of publication
AustraliaRights statement
Copyright 2016 The Tax InstituteRepository Status
- Restricted