Published on 01 Apr 04
by THE TAX INSTITUTE
A qualitative study of the impact of tax reform on the compliance costs for small business.
The report finds that there are clear and consist claims and some supporting empirical evidence that the global small business tax compliance costs post-ANTS/Ralph have increased significantly and are probably even more regressive than they were pre tax reform (1998). It analyses the reasons for the failure and makes recommendations for future reform.
To download a copy of the study please click on the View Now below.
Please note : This file is approximately 1 Megabyte.