Improving tax compliance strategies: can the theory of planned behaviour predict business compliance?

Langham, Jo’Anne, Paulsen, Neil and Hartel, Charmine E. J. (2012). Improving tax compliance strategies: can the theory of planned behaviour predict business compliance?. In: Margaret McKerchar, Michael Walpole and Binh Tran-Nam, Special edition: Atax 10th International Tax Administration Conference. Atax 10th International Tax Administration Conference, Sydney, Australia, (364-402). 2 - 3 April 2012.

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Name Description MIMEType Size Downloads
Author Langham, Jo’Anne
Paulsen, Neil
Hartel, Charmine E. J.
Title of paper Improving tax compliance strategies: can the theory of planned behaviour predict business compliance?
Conference name Atax 10th International Tax Administration Conference
Conference location Sydney, Australia
Conference dates 2 - 3 April 2012
Proceedings title Special edition: Atax 10th International Tax Administration Conference
Journal name eJournal of Tax Research
Place of Publication Sydney, Australia
Publisher University of New South Wales
Publication Year 2012
Sub-type Fully published paper
ISSN 1448-2398
Editor Margaret McKerchar
Michael Walpole
Binh Tran-Nam
Volume 10
Issue 2
Start page 364
End page 402
Total pages 39
Collection year 2013
Language eng
Abstract/Summary This study is part of an international research project (across four countries) which is evaluating and comparing tax compliance costs affecting the small business sector. The primary objective of this empirical study was to measure the tax compliance costs of small businesses in South Africa and to establish a baseline against which future studies and enhancements to the tax system could be measured. The study also differentiated tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance. It also investigated whether various South African small business tax concessions are perceived to be achieving their objective of relieving the tax compliance burden. The study, conducted by means of an electronic survey, provided plausible estimates proving that tax compliance costs as well as core accounting costs are regressive with respect to business size, with the compliance burden being heavier for smaller businesses. The perception that managerial benefits exist was also established for the first time in South Africa. Overall, small business tax concessions were perceived as being more complex than useful. A re-evaluation of these concessions or the introduction of a truly simplified tax system for small businesses is considered desirable.
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ
Additional Notes Conference theme “Risky Business”

Document type: Conference Paper
Collections: Official 2013 Collection
UQ Business School Publications
 
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Created: Wed, 07 Nov 2012, 14:29:02 EST by Karen Morgan on behalf of UQ Business School