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dc.contributor.authorLignier, Philip
dc.contributor.editorBinh Tran-Nam
dc.date.accessioned2018-10-15T03:39:38Z
dc.date.available2018-10-15T03:39:38Z
dc.date.issued2009
dc.date.modified2011-08-24T07:16:23Z
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/10072/40329
dc.description.abstractResearch 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 ownermanagers 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoen_AU
dc.publisherUniversity of New South Wales
dc.publisher.placeAustralia
dc.publisher.urihttps://www.business.unsw.edu.au/research/research-journals/atax-journal/past-issues
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom106
dc.relation.ispartofpageto133
dc.relation.ispartofissue2
dc.relation.ispartofjournaleJournal of Tax Research
dc.relation.ispartofvolume7
dc.rights.retentionY
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleThe Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.rights.copyright© 2009 Atax, The University of New South Wales . The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2009
gro.hasfulltextFull Text
gro.griffith.authorLignier, Philip


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