Tax compliance costs for New Zealand's SMEs.
22 Dec 10 |
TAX NOTES INTERNATIONAL
Issue: Vol 60 No 9 Nov 2010
Two reports prepared by Inland Revenue were released on August 31 2010, concerning the second installment of an ongoing evaluation of compliance costs for small and medium-size enterprises in New Zealand.
This article presents some of the key findings of the reports and the implications of those findings.
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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015