Published on 01 Mar 15
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.
Ranjana is a Senior Lecturer,Taxation, Law School, Faculty of Business and Law, Auckland University of Technology.
Current at 01 March 2015
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015