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    Corporate income tax compliance costs of small and medium enterprises in Thailand

    193537_Chunhachatrachai 2013.pdf (6.556Mb)
    Access Status
    Open access
    Authors
    Chunhachatrachai, Papaporn
    Date
    2013
    Supervisor
    Professor Dale Pinto
    Professor Jeff Pope
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    School
    Curtin Business School, School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/1488
    Collection
    • Curtin Theses
    Abstract

    This thesis is the first attempt to estimate tax compliance costs of Small and Medium Enterprises (SMEs) in Thailand. A mixed methodology approach has been used divided into two phases: phase I is the major quantitative phase, followed by a minor qualitative phase II. The findings demonstrate that tax compliance costs are a significant burden and a hidden cost upon SMEs in Thailand. A better tax policy to reduce tax compliance costs is recommended.

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      This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small ...
    • Tax compliance costs for policy makers: small and medium enterprise in Thailand
      Chunhachatrachai, Papaporn; Pope, Jeffery (2012)
      While tax compliance costs are often neglected, the costs are important for policy-making. At present, there is no study of tax compliance costs of Small and Medium Enterprises in Thailand. The importance of tax compliance ...
    • State of the art and future directions
      Hasseldine, J.; Evans, Chris; Pope, Jeffrey (2001)
      Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now ...
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