A study of job satisfaction and tax complexity

Stathopoulos, Xenia and Wise, Victoria 2009, A study of job satisfaction and tax complexity, International journal of behavioural and healthcare research, vol. 1, no. 2, pp. 160-172, doi: 10.1504/IJBHR.2009.024227.

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Title A study of job satisfaction and tax complexity
Author(s) Stathopoulos, Xenia
Wise, Victoria
Journal name International journal of behavioural and healthcare research
Volume number 1
Issue number 2
Start page 160
End page 172
Total pages 13
Publisher Inderscience Publishers
Place of publication Olney, England
Publication date 2009
ISSN 1755-3539
Keyword(s) tax complexity
accounting practitioners
job satisfaction
behavioural characteristics
tax law
income tax
Summary The introduction of the Income Tax Assessment Act 1997 (Australia) was an attempt to decrease the complexity of the tax system, but the issue of complexity is still evident. Accounting practitioners are becoming overwhelmed with the amount of tax legislation and researchers have suggested that they are less satisfied in their jobs as a result. This study examines whether tax complexity affects accounting practitioners' job satisfaction. Demographic and personality factors are considered. The issues that were investigated further include practitioner perceptions of the most complex area(s) of tax law and the primary causes of a complex tax system. It was found that although tax complexity is causing job dissatisfaction, demographic factors and personality characteristics do not appear to be significant factors. Instead, the large volume of tax law was identified as having the most significant impact on complexity (resulting in widespread dissatisfaction) and income tax was regarded as the most complex area.
Language eng
DOI 10.1504/IJBHR.2009.024227
Field of Research 150305 Human Resources Management
Socio Economic Objective 920401 Behaviour and Health
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2009, Inderscience
Persistent URL http://hdl.handle.net/10536/DRO/DU:30023781

Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Business School
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