Nowadays, the main problem of small firms is their low "survival". The limited access of small enterprises to reliable and well-prepared information about their condition and environment is one of the main reasons for this situation. It is known that such information determines the rationality...

This paper considers the potential managerial benefits that a small business taxpayer may derive as a result of undertaking tax compliance work. Managerial benefits are expected to come in the form of improved information systems, improved controls, or savings on accountant costs or other...