Back to Search
Start Over
The rise and rise of tax compliance costs for the small business sector in Australia.
- Source :
- Australian Tax Forum; 2012, Vol. 27 Issue 3, p615-672, 58p, 32 Charts
- Publication Year :
- 2012
-
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. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 0812695X
- Volume :
- 27
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Australian Tax Forum
- Publication Type :
- Academic Journal
- Accession number :
- 79622414