Miscellaneous 1994

The compliance costs of companies' income taxation in Australia

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1994


This study into the compliance costs of companies income taxation is the first to be undertaken in Australia. It extends an earlier study into the compliance costs of public companies income taxation in 1986-87. The paper seeks to focus on the time and money spent in meeting the statutory requirements of companies income tax. The findings of the study are controversial to highlight the importance of compliance costs being explicitly addressed by decision-makers in Australia . Of particular concern was the finding that 96% of companies incurred higher compliance costs then remitted income tax. The tax compliance burden on small companies is therefore quite owners.

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Miscellaneous 1994

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