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Goods and Services Tax: minimising the compliance costs of a GST.

Published on 01 Apr 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article considers the disadvantage inherent in a GST of relatively high compliance costs. It describes the reasons for these high compliance costs and, with particular emphasis on small business, it suggests what can be done, in the tax system, to control these high costs.

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Cedric SANDFORD

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