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Quantifying compliance costs of small businesses in New Zealand

Author

Listed:
  • W. Robert
  • J. Alexander
  • John Bell
  • Stephen Knowles

Abstract

This paper reports on a small-scale study of the compliance costs of small New Zealand businesses. Participating firms were asked to keep a record of both time spent and expenditure directly incurred over a thirteen-week period. This differs from previous studies that rely on a firm's recall. The results suggest that New Zealand small businesses, on average, spend less time, but a similar amount of money, on compliance than has been indicated in previous studies. A number of firms do perceive compliance to be a major issue, and in some cases this perception prevents firms from expanding.

Suggested Citation

  • W. Robert & J. Alexander & John Bell & Stephen Knowles, 2005. "Quantifying compliance costs of small businesses in New Zealand," New Zealand Economic Papers, Taylor & Francis Journals, vol. 39(1), pages 37-50.
    • Handle: RePEc:taf:nzecpp:v:39:y:2005:i:1:p:37-50
    DOI: 10.1080/00779950509558479
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    References listed on IDEAS

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    1. John McMillan, 2004. "Quantifying creative destruction: Entrepreneurship and productivity in New Zealand," New Zealand Economic Papers, Taylor & Francis Journals, vol. 38(2), pages 153-173.
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    Cited by:

    1. Deogratius Mahangila & Wineaster Anderson, 2017. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives," SAGE Open, , vol. 7(4), pages 21582440177, October.

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