Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector

32 Pages Posted: 12 Aug 2014

See all articles by Philip Lignier

Philip Lignier

University of Tasmania

Chris Evans

University of New South Wales

Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law

Date Written: February 25, 2014

Abstract

Firms in the small and medium enterprise (SME) sector have to contend not just with the burden of tax. They also have to comply with obligations imposed by the tax system. Studies invariably show such tax compliance costs to be high and regressive. This article reports on a recent large-scale Australian study which confirm previous research and also suggests that tax compliance costs for SMEs are not diminishing over time, despite tax administrative reform and technological advances designed to reduce such costs. The outcomes of the study have significant implications for businesses in the SME sector, their advisers, administrators working with revenue authorities and policy-makers at the governmental level.

Suggested Citation

Lignier, Philip and Evans, Christopher Charles and Tran-Nam, Binh, Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector (February 25, 2014). Available at SSRN: https://ssrn.com/abstract=2479153 or http://dx.doi.org/10.2139/ssrn.2479153

Philip Lignier (Contact Author)

University of Tasmania ( email )

French Street
Sandy Bay
Tasmania, 7250
Australia

Christopher Charles Evans

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law ( email )

UNSW Sydney
Sydney, NSW 2052
Australia
61-2-9385-9561 (Phone)
61-2-9313-6658 (Fax)

HOME PAGE: http://www.asb.unsw.edu.au/schools/Pages/BinhTran-Nam.aspx

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