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Coping with tax obligations: a preliminary study of some small firms in New Zealand

Published on 01 Jul 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In recent years, the increasing complexity of the tax system in NZ has caused some concern over the compliance burden imposed on taxpayers, particularly small businesses. The Government has introduced several tax simplification measures to alleviate the burden for small businesses. How they are coping seems unclear. This study explores how small businesses are coping with their tax obligations over a 12 month period.

Author profile:

Lin Mei TAN

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