Three-quarters of the world's population live in a country in which a value-added tax (VAT) is collected on sales of goods and services. The registration threshold determines which businesses—typically as measured by their annual revenues—remain exempt from the obligation to register for and...

Higher compliance costs for a value-added tax (VAT) through excessive government regulations are often portrayed as one of the important factors that affect small and medium enterprises (SME), resulting in potentially significant non-compliance and under representation in terms of their...

Inherent features of any business tax are the imposition of relatively higher compliance costs on small businesses and higher administrative costs faced by tax authorities in respect of these firms, allied with low net tax revenue collected from the sector. A common response in jurisdictions...

Discriminatory programs that favor local and small firms in government procurement are common in many countries. This paper studies the long-run impact of procurement discrimination on market structure and future competition in industries where learning-by-doing makes incumbent firms more...

This paper examines the Small Business Entities (SBE) tax concessions that replaced the former Simplified Tax System (STS) concessions on 1 July 2007. Given that the former STS concessions have been subject to much criticism by commentators, professional and government bodies this paper firstly...

The problem of taxpayers claiming income tax loss deductions for hobby/lifestyle activities has been a perennial issue for the Australian income tax system. As a result of the 1999 Review of Business Taxation's (herein after the ‘Review') report the federal Government introduced non-commercial...