Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2009

Understanding Australian small businesses and the drivers of compliance costs: a grounded theory approach

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2009

 
The paper presents an overview of a scoping study undertaken by the authors in 2006 for the Board of Taxation as part of a review being undertaken by the Board at the request of the then Federal Treasurer. The study was required to be qualitative in nature and not limited to tax compliance costs. A grounded theory approach was adopted and in depth interviews were conducted with small businesses and tax practitioners. Theories derived by this approach are described as “grounded” in the views and observations of the interviewees. Using matrix analysis, five theories were identified, refined and then validated by reference to other sources. The key finding was that while all small businesses incurred tax compliance costs, they were not an issue for all small businesses nor necessarily their major compliance cost concern.
Author(s)

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2009

Share this page