PAYE-NIC compliance costs : empirical evidence from the UK SME economy/ created by Francis Chittenden, Saleema Kauser, and Panikkos Poutziouris

By:

Chittenden, Francis [author]

Contributor(s):

Material type: Text

TextSeries: International small business journal ; Volume 23, number 6London : Sage, 2005Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

02662426

Subject(s):

Economic research -- Compliance-system

LOC classification:

HD2341.167

Online resources:

Click here to access online

Abstract: This article reports on the findings of an empirical investigation, supported by the Leverhulme Trust and the Federation of Small Businesses (FSB), into the compliance costs incurred by UK firms in administering PAYE. The article starts with a review of the literature and reports on other studies focusing on the impact of compliance costs on business. This is followed by an introduction to the objectives of this research project, the methodology employed and more specifically the statistical analysis (sample = 431) of the results and discussion of key research findings. In conclusion, the article presents the policy implications of the research and outlines a set of recommendations and tax initiatives that will contribute to the amelioration of the disproportionate burden of PAYE-NIC related compliance costs borne by the small business sector in the UK.

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Holdings
Item type	Current library	Call number	Vol info	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HD2341.167 INT (Browse shelf(Opens below))	vol. 23, no.6 (pages 635-656)	Not for loan	For in house use only

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This article reports on the findings of an empirical investigation, supported by the Leverhulme Trust and the Federation of Small Businesses (FSB), into the compliance costs incurred by UK firms in administering PAYE. The article starts with a review of the literature and reports on other studies focusing on the impact of compliance costs on business. This is followed by an introduction to the objectives of this research project, the methodology employed and more specifically the statistical analysis (sample = 431) of the results and discussion of key research findings. In conclusion, the article presents the policy implications of the research and outlines a set of recommendations and tax initiatives that will contribute to the amelioration of the disproportionate burden of PAYE-NIC related compliance costs borne by the small business sector in the UK.

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