Published on 01 Jul 09
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The paper presents an overview of a scoping study undertaken by the authors in 2006 for the Board of Taxation as part of a review being undertaken by the Board at the request of the then Federal Treasurer. The study was required to be qualitative in nature and not limited to tax compliance costs. A grounded theory approach was adopted and in depth interviews were conducted with small businesses and tax practitioners. Theories derived by this approach are described as “grounded” in the views and observations of the interviewees. Using matrix analysis, five theories were identified, refined and then validated by reference to other sources. The key finding was that while all small businesses incurred tax compliance costs, they were not an issue for all small businesses nor necessarily their major compliance cost concern.