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...

A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use...