Evans, Chris; Carlon, Shirley; Massey, Darren - Australian Taxation Studies Program (ATAX), Faculty of Law - 2006
stakeholders – SME owners/managers, practitioners and ATO auditors – perceived (to varying degrees) direct relationships between … poor SME record keeping practices and adverse tax compliance outcomes. But those perceptions were not always confirmed by … should seek more objective measures of the quality of SME record keeping practice, utilising evaluations by advisers (as …