The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings

Published on 01 Mar 15 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This study reports the results of an investigation of the tax compliance cost burden for New Zealand small and medium enterprises (SMEs). It is one part of a larger international project (across five countries), which is evaluating and comparing tax compliance costs affecting SMEs. This study differentiates tax compliance activities from core accounting activities in order to identify the managerial benefits of tax compliance. It also investigates whether various New Zealand SME tax concessions are perceived to be achieving their objective of relieving the tax compliance burden for SMEs.

Author profiles

Ranjana Gupta

Ranjana is a Senior Lecturer,Taxation, Accounting Department, Faculty of Business, Economics and Law, Auckland University of Technology. - Current at 17 April 2020

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Prof Adrian Sawyer

Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015

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• Complexity of New Zealand’s income tax legislation: The final installment - 01-July-2010
• Developing a world tax organization: The way forward - 01-October-2009
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• Complexity of New Zealand’s tax laws: An empirical study - 01-January-2007
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• Complexity in the expression of New Zealand's tax law: an empirical analysis - 01-July-1998
• The complexities of tax simplification: progress in Australia, New Zealand and the United Kingdom - 01-January-1998

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