The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective

Binh Tran-Nam, Philip Lignier, Chris Evans

Research output: Contribution to journalArticleResearchpeer-review


This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax planning). The survey was also designed to identify the possible managerial benefits that business taxpayers may derive from their relationship with a tax practitioner. This article focuses only on the first objective of the survey.
Original languageEnglish
Pages (from-to)455-479
Number of pages25
JournalAustralian Tax Forum
Issue number3
Publication statusPublished - 1 Oct 2016

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