Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2016
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 planning). The survey was also designed to identify the possible managerial benefits that business taxpayers may derive from their relationship with a tax practitioner. This article focuses only on the first objective of the survey.
More by Binh Tran-Nam
Potential tax ratio, tax effort and tax inefficiency in the OECD: an empirical study using the stochastic tax frontier model - Journal 01 Jul 2022
Estimating aggregate tax compliance costs: a bivariate state space approach - Journal 01 Jul 2021
Determinants of level of taxation: An empirical study of OECD countries from 2006 to 2016 - Journal 01 Mar 2020
GST/VAT general anti'avoidance approaches: some preliminary findings from a comparative study of Australia and South Africa - Journal 01 Jul 2017
Estimating aggregate tax compliance costs: a new approach using a state space model - Journal 01 Apr 2017
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - Journal 01 May 2014
Personal taxpayer compliance costs: Recent evidence from Australia - Journal 01 Apr 2014
How close are taxable income and accounting profit? An empirical study of large Australian companies - Journal 01 Sep 2013
A comparative analysis of tax advisers' perception of small business tax law complexity: United States, Australia and New Zealand - Journal 01 Dec 2012
More by Philip Lignier
The rise and rise of tax compliance costs for the small business sector in Australia - Journal 01 Aug 2012
The role of taxation in addressing the externalities of road transport: A critical analysis of Australian tax policy - Journal 01 Jun 2011
Measuring the managerial benefits of tax compliance: a fresh approach - Journal 01 Jul 2009
More by Chris Evans
The Australian workrelated expenses regime: fit for purpose or ripe for reform? - Journal 01 Oct 2022
The exploitation of tax professional expenses for tax minimisation: evidence from Australia - Journal 01 Jul 2022
To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia - Journal 01 Jun 2020
The impact of tax rate changes on capital gains realisations: evidence from Australia - Journal 01 Dec 2018
Mitigating VAT compliance costs - A developing country perspective - Journal 01 Jul 2017
Taxing personal capital gains in Australia: An alternative way forward - Journal 01 Dec 2015
Are your affairs CGT small business concession ready? - Paper 28 Aug 2014
Are your affairs CGT small business concession ready presentation? - Presentation 28 Aug 2014
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - Journal 01 May 2014
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
Already a Subscriber? Login now
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.
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