A silver lining in the tax compliance cost cloud? A study of the managerial benefits of tax compliance in small business

Lignier, Philip (2006) A silver lining in the tax compliance cost cloud? A study of the managerial benefits of tax compliance in small business. In McKerchar, Margaret & Walpole, Michael (Eds.) Further Global Challenges in Tax Administration. Fiscal Publications, Birmingham, UK, pp. 415-434.


This paper considers the potential managerial benefits that a small business taxpayer may derive as a result of undertaking tax compliance work. Managerial benefits are expected to come in the form of improved information systems, improved controls, or savings on accountant costs or other compliance costs. The scarce empirical evidence on managerial benefits suggests that they may be significant and that they are more likely to arise in small businesses with less developed accounting systems. Several theoretical issues have hampered research on managerial benefits: tax and accounting related activities are often entangled and managerial benefits are difficult to measure because of their ambiguous nature. The paper concludes by outlining a research project on managerial benefits in the form of research hypotheses and research questions.

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ID Code: 13290
Item Type: Book Chapter
Additional Information: For more information about this book please refer to the publisher's website (see link) or contact the author.
Additional URLs:
Keywords: Tax administration, Tax compliance costs, small business accounting
ISBN: 0954504860
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 Fiscal Publications
Deposited On: 14 Apr 2008 00:00
Last Modified: 29 Feb 2012 13:56

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