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Tax compliance costs for New Zealand's SMEs.

Publication date: 22 Dec 10 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 60 No 9 Nov 2010

Pages: 671-674

Abstract:

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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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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