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dc.contributor.authorChunhachatrachai, Papaporn
dc.contributor.supervisorProfessor Dale Pinto
dc.contributor.supervisorProfessor Jeff Pope

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.

dc.publisherCurtin University
dc.titleCorporate income tax compliance costs of small and medium enterprises in Thailand
curtin.departmentCurtin Business School, School of Economics and Finance
curtin.accessStatusOpen access

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