The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective

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Published on 01 Oct 16 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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.

Author profiles

Prof Christopher Evans

Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020

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The Australian workrelated expenses regime: fit for purpose or ripe for reform? - 01-October-2022
The exploitation of tax professional expenses for tax minimisation: evidence from Australia - 01-July-2022
To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia - 01-June-2020
The impact of tax rate changes on capital gains realisations: evidence from Australia - 01-December-2018
Mitigating VAT compliance costs – A developing country perspective - 01-July-2017
Taxing personal capital gains in Australia: An alternative way forward - 01-December-2015
Are your affairs CGT small business concession ready? paper - 28-August-2014
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia - 01-June-2013
Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper - 23-May-2013
The rise and rise of tax compliance costs for the small business sector in Australia - 01-August-2012
Tax reform and ‘rough justice’: Is it time for simplicity to shine? - 01-April-2012
Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
Living with capital gains (and losses): topical issues paper - 14-August-2009
Yearning for earnout certainty - 01-June-2008
Effective marginal tax rates and work disincentives - 01-July-2007
Towards systemic reform of the Australian personal income tax - 01-April-2007
Alive and thriving – the revised regime for CGT small business concessions - 01-April-2007
CGT small business changes from the budget paper - 15-March-2007
Personal income tax reform in Australia: The way forward - 01-July-2006
CGT - Mature Adult or Unruly Adolescent? - 01-April-2005
CGT - mature adult or unruly adolescent? paper - 17-March-2005
Taxing personal capital gains in Australia: causes of complexity and proposals for reform - 01-July-2004
A CGT Survival Guide seminar paper - 15-June-2004
Cedric Sandford (1924-2004) - Gentleman and Scholar - 01-April-2004
The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
Continuous CGT Planning - 24-May-2002
Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
Small Business CGT Concessions - A Little Ray of Sunshine - 01-August-2001
CGT Small Business Concessions / Discount - 03-May-2001
Getting the best from the CGT concessions - 15-February-2001
Capital Gains Tax - "Choosing the Right Course" - 21-October-2000
CGT After Ralph- The New Regime - 01-June-2000
The new regime: CGT after Ralph - 01-June-2000
The CGT implications of Ralph - 28-February-2000
The CGT implications of Ralph - 15-February-2000
CGT after Ralph - the new regime - 28-January-2000
CGT after Ralph- the new regime- Indicative solutions to the case study - 28-January-2000
Small Business Roll-overs and Exceptions - 16-July-1999
CGT the case study way: creative rollovers - 24-March-1999
The Australian capital gains tax: rationale, review and reform - 01-July-1998
Rolling the dice with CGT - 29-May-1998
CGT update including TLIP - 15-May-1998
Taxation compliance costs: some recent empirical work and international comparisons - 01-January-1998

Click here to expand/collapse more articles by Chris EVANS.

Dr Philip Lignier

Philip is a Lecturer, Tasmanian School of Business and Economics, University of Tasmania. - Current at 01 October 2016

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The rise and rise of tax compliance costs for the small business sector in Australia - 01-August-2012
The role of taxation in addressing the externalities of road transport: A critical analysis of Australian tax policy - 01-June-2011
Measuring the managerial benefits of tax compliance: a fresh approach - 01-July-2009

Click here to expand/collapse more articles by Philip LIGNIER.

Binh Tran-Nam

Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. - Current at 03 November 2016

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 - 01-July-2022
GST/VAT general anti‑avoidance approaches: some preliminary findings from a comparative study of Australia and South Africa - 01-July-2017
Estimating aggregate tax compliance costs: a new approach using a state space model - 01-April-2017
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
How close are taxable income and accounting profit? An empirical study of large Australian companies - 01-September-2013
A comparative analysis of tax advisers’ perception of small business tax law complexity: United States, Australia and New Zealand - 01-December-2012
The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable? - 01-February-2012
Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
Ranking of Tax Journals – A Peer Perception Study - 01-June-2011
Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
Ranking of Tax Journals – The Way Forward - 01-October-2009
Effective marginal tax rates and work disincentives - 01-July-2007
Towards systemic reform of the Australian personal income tax - 01-April-2007
Personal income tax reform in Australia: The way forward - 01-July-2006
The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
Estimating the Transitional Compliance Costs of the GST in Australia: A Case Study Approach - 01-October-2002
Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
Taxation compliance costs: some recent empirical work and international comparisons - 01-January-1998

Click here to expand/collapse more articles by Binh TRAN-NAM.

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The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective

Author profiles

Prof Christopher Evans

More by Chris EVANS

Dr Philip Lignier

More by Philip LIGNIER

Binh Tran-Nam

More by Binh TRAN-NAM

Copyright Statement

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