University of Tasmania
Browse

File(s) under permanent embargo

The managerial benefits of tax compliance: perception by small business taxpayers

journal contribution
posted on 2023-05-17, 16:17 authored by Lignier, PAL
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.

History

Publication title

eJournal of Taxation Research

Volume

7

Pagination

106

ISSN

1448-2398

Publisher

ATAX, The University of New South Wales

Place of publication

Sydney

Rights statement

Copyright 2009 School of Taxation & Business Law, UNSW

Repository Status

  • Restricted

Socio-economic Objectives

Industrial relations

Usage metrics

    University Of Tasmania

    Categories

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC