QUT ePrints

The managerial benefits of tax compliance: perception by small business taxpayers

Lignier, Philip (2009) The managerial benefits of tax compliance: perception by small business taxpayers. eJournal of Tax Research, 7(2), pp. 106-133.

View at publisher

Abstract

Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® 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 the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

460 since deposited on 01 Feb 2010
154 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 30151
Item Type: Journal Article
Additional Information: The contents of this journal can be freely accessed via the journal website (see Official URL)
Additional URLs:
Keywords: Tax Compliance benefits, Small Business
ISSN: 1448-2398
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
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2009 Atax, The University of New South Wales
Deposited On: 02 Feb 2010 08:53
Last Modified: 05 Jan 2011 23:55

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page