Skip to main content
shopping_cart

Your shopping cart is empty

Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector

Published on 01 May 14 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Firms in the small and medium enterprise (SME) sector have to contend not just with the burden of tax. They also have to comply with obligations imposed by the tax system. Studies invariably show such tax compliance costs to be high and regressive. This article reports on a recent large-scale Australian study which confirm previous research and also suggests that tax compliance costs for SMEs are not diminishing over time, despite tax administrative reform and technological advances designed to reduce such costs. The outcomes of the study have significant implications for businesses in the SME sector, their advisers, administrators working with revenue authorities and policy-makers at the governmental level.

Author profiles:

Binh TRAN-NAM
Current at 03 November 2016 Click here to expand/collapse more articles by Binh TRAN-NAM.
 
Phil Lignier
Phil works for Tasmanian School of Business and Economics, University of Tasmania, Australia.
  • Current at 1 May 2014
  • Current at 13 July 2014

    Chris EVANS
    Current at 21 April 2014 Click here to expand/collapse more articles by Chris EVANS.

     

    Copyright Statement
    click to expand/collapse