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.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
|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.|
|Keywords:||Tax administration, Tax compliance costs, small business accounting|
|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|
|Last Modified:||29 Feb 2012 13:56|
Repository Staff Only: item control page