Tax Compliance Costs in New Zealand : An International Comparative Evaluation

The focus of this article is on the burden imposed by all aspects of compliance with tax obligations in New Zealand. It explores the levels of research into tax compliance costs undertaken in New Zealand and the outcomes of that research, and compares this data with comparable international experience. It establishes that New Zealand has a sound track record of research into tax compliance costs, at least at the government level, and certainly so far as research into business tax compliance costs is concerned. The outcomes of that research also suggest that New Zealand compares favourably with many other developed countries including its OECD counterparts in terms of the compliance cost burden faced by business and non-business taxpayers