Corporate income tax compliance costs of small and medium enterprises in Thailand
| dc.contributor.author | Chunhachatrachai, Papaporn | |
| dc.contributor.supervisor | Professor Dale Pinto | |
| dc.contributor.supervisor | Professor Jeff Pope | |
| dc.date.accessioned | 2017-01-30T10:07:34Z | |
| dc.date.available | 2017-01-30T10:07:34Z | |
| dc.date.created | 2013-11-20T05:32:57Z | |
| dc.date.issued | 2013 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/1488 | |
| dc.description.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. | |
| dc.language | en | |
| dc.publisher | Curtin University | |
| dc.title | Corporate income tax compliance costs of small and medium enterprises in Thailand | |
| dc.type | Thesis | |
| dcterms.educationLevel | PhD | |
| curtin.department | Curtin Business School, School of Economics and Finance | |
| curtin.accessStatus | Open access |