THE INFLUENCE OF TAX REFORM ON ENTREPRENEURSHIP AND MANAGEMENT PRACTICES IN THE SMALL BUSINESS SECTOR IN AUSTRALIA

被引：0

作者：

McKerchar, Margaret ^{[1
]}

Drever, Margaret ^{[2
,3
]}

机构：

[1] Univ New South Wales, Australian Sch Taxat Atax, Sydney, NSW, Australia

[2] Charles Sturt Univ, Study Ctr, Sydney, NSW, Australia

[3] Charles Sturt Univ, Study Ctr, Melbourne, Vic, Australia

来源：

JOURNAL OF THE AUSTRALASIAN TAX TEACHERS ASSOCIATION | 2008年 / 3卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Extensive tax reform has been ongoing in Australia since 1985 and many of these reforms have had major impact on the reporting requirements for small businesses. The vast majority of businesses in Australia are small businesses and they are a major source of employment and economic activity. Less regulation and a more sound understanding of small businesses could allow owners to give greater attention to being entrepreneurial, to better manage their cash and other liquid assets, and to implement more effective management practices. Communication, a shared vision, and a commitment to clear, consistent and integrated policies by governments are needed.

引用

页码：129 / 140

页数：12

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