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Understanding small business taxpayers : their sources of information and level of knowledge of taxation

Publication date: 01 Jan 95 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: VOL 12 NO 1

Pages: 25-41

Small business taxpayers may be unintentionally non-compliant as a result of their apparent unawareness of their taxation knowledge shortfall. Knowledge levels can be improved provided that small business taxpayers can be convinced of their 'need to know'. However, it may be that educating taxpayers is not the most effective strategy for improving taxpayer compliance

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Author profile

Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 01 May 2014
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