This paper presents the results of a survey that has collected fresh data about the compliance burden imposed by the tax system upon small business taxpayers in Australia. The study is one part of an international research project which is evaluating and comparing tax compliance costs affecting...

Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined...

This article considers the tax compliance costs incurred by the large corporate sector. Using a survey of large and very large businesses and international groups in Australia, and drawing on the findings of other studies, the authors compare and contrast the current burden with the burden...

This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax...

The research project that is the subject of this chapter involved three separate surveys of more than 15,000 taxpayers selected from a national database of taxpayers provided by the ATO, targeted at three broad categories of taxpayers: personal (non-business) taxpayers; small and medium...

Concern about the size and the regressive nature of taxation compliance costs for small businesses has prompted many governments to introduce special tax concessions and regimes for that sector of the economy. This article reports on exploratory research conducted in four countries (Australia,...

This article reviews recent surveys of the tax compliance costs associated with Value Added Taxes (like the Australian GST). It uses such surveys to identify what aspects of VAT seem to be associated with higher compliance costs. This provides a form of ‘litmus test' which might be used,...