International tax & business 2015

The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings

Source: Australian Tax Forum Journal Article

Published Date: 1 Mar 2015


This study reports the results of an investigation of the tax compliance cost burden for New Zealand small and medium enterprises (SMEs). It is one part of a larger international project (across five countries), which is evaluating and comparing tax compliance costs affecting SMEs. This study differentiates tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance. It also investigates whether various New Zealand SME tax concessions are perceived to be achieving their objective of relieving the tax compliance burden for SMEs.

Author Profile
Adrian J Sawyer

Author Profile
Ranjana Gupta

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International tax & business 2015

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