Published on 01 Aug 12
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.
Current at 20 July 2011
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Current at 21 April 2014
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