Anmerkungen:
In: Australian Tax Forum Vol 14 No 2, 1998, pp 93-122
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 1998 erstellt
Beschreibung:
The paper reports on major empirical research into Australian compliance costs recently undertaken for the ATO. The research considers the total costs of taxpayer compliance with Federaltaxation in Australia in the 1994-95 year of income. It builds upon earlier research into incremental compliance costs, carried out for the ATO by the same ATAX research team.The research utilises a survey of just over 10, 000 personal and business taxpayers, together with data provided by the ATO and other sources, to present a clear picture of the magnitude and distribution of compliance costs in Australia in the 1994-95 year of income. It takes into account not only the time and monetary costs expended on compliance, but also quantifies factors such as the value of the tax deduction available to taxpayers and the value of cash flow benefits (and sometimes costs) to taxpayers which can serve to offset taxpayer compliance costs.The paper details the major outcomes of the research, and provides a comparison of the level of compliance costs revealed by this latest research with similar research carried out in Australiaand overseas