文章基本信息

标题：The Influence of Tax Reform on Entrepreneurship and Management Practices in the Small Business Sector in Australia
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作者：Margaret McKerchar ; Margaret Drever
期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2008
卷号：3
期号：2
出版社：Australasian Tax Teachers Association
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