Compliance costs of public companies' income taxation in Australia, 1986/87, The

This study into the compliance costs of public companies' income taxation is, as far as the authors are aware, the first to be undertaken in Australia. Our task has been one of identification and estimation. A similar study was recently undertaken in the UK. It is hoped that this report will focus attention on an important, yet somewhat neglected area of public companies' activities, namely the time and money spent in meeting the statutory requirements of the income tax system.