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Compliance Costs of Taxation in Australia

Office of Regulation Review submission

This submission was released in July 1996. This submission explores a range of issues associated with compliance costs and the administration of the tax system.

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Contents

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1   Introduction

2   Qualitative indicators on compliance costs

3   Quantitative indicators of compliance costs
3.1   Measurement of compliance costs
      3.1.1   What are tax compliance costs?
3.2   Estimates of compliance costs in Australia
      3.2.1   Company income tax
      3.2.2   Personal income tax
      3.2.3   Wholesale Sales Tax (WST)
      3.2.4   Fringe Benefits Tax
      3.2.5   Employers’ PAYE costs
      3.2.6   Prescribed Payments System
      3.2.7   Summary and conclusions of the Pope et al studies
      3.2.8   Small business cost of tax compliance

4   Government action on compliance costs
4.1   Australian Taxation Office (ATO) initiatives
4.2   Tax Law Improvement Project
4.3   Costs of Compliance Tax Impact Statements
4.4   Small Business Deregulation Task Force
4.5   Australian Taxation Advisory Council

5   Taxpayer suggestions for reducing compliance costs

6   Conclusions and discussion

References

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