Evans, Chris; Carlon, Shirley; Massey, Darren - Australian Taxation Studies Program (ATAX), Faculty of Law - 2006
practices of small businesses and their potential exposure to tax and related business compliance problems. It was hypothesised … where record-keeping practices are poor), higher tax compliance costs, and greater liquidity and cash flow problems that … keeping practices and tax compliance issues, these links are neither as straightforward nor as strong as the initial …