Corporate income tax compliance costs of small and medium enterprises in Thailand
|dc.contributor.supervisor||Professor Dale Pinto|
|dc.contributor.supervisor||Professor 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.title||Corporate income tax compliance costs of small and medium enterprises in Thailand|
|curtin.department||Curtin Business School, School of Economics and Finance|