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The rise and rise of tax compliance costs for the small business sector in Australia


This paper presents the results of a survey that has collected fresh data about the compliance burden imposed by the tax system upon small business taxpayers in Australia. The study is one part of an international research project which is evaluating and comparing tax compliance costs affecting the small business sector across four countries. In addition to the measurement and analysis of tax compliance costs, the study seeks to differentiate tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance that may compensate taxpayers for some of the compliance costs.

It also investigates whether various small business concessional regimes are achieving their objective of relieving some of the effects of the compliance burden.

Author profiles

Dr Philip Lignier
Philip is a Lecturer, Tasmanian School of Business and Economics, University of Tasmania. - Current at 01 October 2016
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Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
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