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Small business individuals: what do we know and what do we need to know?

Ahmed, Eliza; Sakurai, Yuka


This study investigates the reasons why Small Business Individuals (SBI) have a poor reputation on questions of tax compliance. Tax related attributes of SBI were compared with private sector employees (PRI), employees in non-profit or government organisations (NPO), and non-working individuals (NWR). Data were taken from the Community Hopes, Fears and Actions Survey based on a random sample of 2040 individuals. A comparison of group means using one-way analyses of variance revealed that while...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


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