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


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 2009 School of Taxation & Business Law, UNSW

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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
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

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