Small business taxpayers' attitudes to complying with a tax system: Lessons and experiences from Australia and New Zealand

Rametse, N and Yong, S 2009, 'Small business taxpayers' attitudes to complying with a tax system: Lessons and experiences from Australia and New Zealand', Journal of Applied Law & Policy, vol. 1, no. 1, pp. 83-104.


Document type: Journal Article
Collection: Journal Articles

Title Small business taxpayers' attitudes to complying with a tax system: Lessons and experiences from Australia and New Zealand
Author(s) Rametse, N
Yong, S
Year 2009
Journal name Journal of Applied Law & Policy
Volume number 1
Issue number 1
Start page 83
End page 104
Total pages 22
Publisher Applied Law and Policy
Abstract This paper discusses Australian small businesses attitudes toward the Australian tax reforms and New Zealand's small businesses and tax agents' perceptions to tax compliance. Overall, Australian small businesses that supported the Australian tax reform relating to the Goods and Services Tax (GST), which was introduced in 2000, incurred lower start-up costs than those who were more critical, at A$5116 and A$11 336 respectively. Australian small businesses articulated the overall Australian tax reform as complex, due to differential tax treatments for GST. Although the New Zealand GST was introduced in 1986, and is hence well established, small businesses still perceived the overall tax (including GST) compliance process negatively. The two interrelated studies confirm similar views by the Australian and New Zealand small businesses, regarding their tax obligations and tax complexity. Policy implications, particularly in articulating the existence of small businesses' managerial benefits, derived from tax compliance, are critical.
Keyword(s) Tax compliance
Tax compliance costs
SMEs
Managerial Benefits
Copyright notice © Applied Law and Policy
ISSN 1836-6953
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