The impact of the introduction of the GST on small business in Australia

1286 662 1391 6 13301 document 1391 ARA_02_GST_and_SB.pdf application/pdf 94314 2011-09-09 10:21:20 https://vuir.vu.edu.au/1286/1/ARA_02_GST_and_SB.pdf 1286 1 application/pdf text Full Paper en public

ARA_02_GST_and_SB.pdf

http://eprints.org/relation/hasVolatileVersion https://vuir.vu.edu.au/id/document/10403 http://eprints.org/relation/hasVersion https://vuir.vu.edu.au/id/document/10403 http://eprints.org/relation/hasIndexCodesVersion https://vuir.vu.edu.au/id/document/10403 1 7f2baa389549a1e9c1dbab53ce4948cb8bcd34bc e07ee52a1b5fff2157174fc27309ae3bce9f6440 10403 3 1733584 document 10403 indexcodes.txt text/plain 71633cfb1df6ea8704fe74d6f59f5ad7 MD5 10014 2013-02-06 15:07:26 https://vuir.vu.edu.au/1286/2/indexcodes.txt 1286 2 2 text/plain other Generate index codes conversion from application/pdf to indexcodes en public

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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/document/1391 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/document/1391 http://eprints.org/relation/issmallThumbnailVersionOf https://vuir.vu.edu.au/id/document/1391 archive 293 disk0/00/00/12/86 2009-01-12 05:08:25 2021-08-27 13:59:27 2009-01-12 05:08:25 article show Breen John P Breen, John P Bergin-Seers Suzanne Bergin-Seers, Suzanne Roberts Ian Roberts, Ian Sims Robert Sims, Roberts The impact of the introduction of the GST on small business in Australia pub 350000 AccountingFinance goods and services tax (GST), small business, Australia, This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout the introductory period of the new tax system. In particular, this article considers the costs for small businesses in complying with the new tax system. Businesses reported actual GST compliance costs ranging from $3,331 to $30,140 per business in the cases examined. For the two smallest businesses, their compliance costs amounted to over 3% of the firm's reported annual turnover. The study also identified significant on-going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These findings indicate that governments need to be more aware of the impact of tax reforms on small businesses if they wish to implement changes with minimal adverse impacts on business operations. 2002 published Emerald Group Publishing Limited 10.1108/eb060751 http://www.emeraldinsight.com/10.1108/eb060751 public Asian review of accounting 10 1 89-104 TRUE 1321-7348 FALSE 7 2-s2.0-84993082454 2023-07-01 04:05:22