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| Author: | Chittenden, F. Kauser, S. Poutziouris, P. |
| Title: | PAYE-NIC compliance costs: empirical evidence from the UK SME economy |
| Journal: | International Small Business Journal
2005 : DEC, VOL. 23:6, p. 635-656 |
| Index terms: | small and medium-sized enterprises (SMEs) taxation United Kingdom |
| Language: | eng |
| Abstract: | This paper reports on the results of an empirical investigation, supported by the Leverhulme Trust and the Federation of Small Businesses (FSB), into the compliance costs incurred by UK companies in administering Pay As You Earn (PAYE). First, a review of the literature is provided and other studies focusing on the impact of compliance costs on business are reported on. Then, the objectives are defined, the used methodology and the statistical analysis of the results are introduced and the gained results are discussed. |
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