Measuring the costs of implementing the former carbon tax for Australian liable entities

The implementation of the carbon tax (formally referred to as carbon pricing scheme) on 1July2012 was part of Australia :S commitment to stabilise greenhouse emissions in an effort to mitigate climate change. This study examines the implementation compliance costs of the Australian carbon tax for liable entities, for the period up until 30 June 2012. The study assesses the magnitude of the implementation costs of a new tax, thus contributing to the compliance costs literature. A survey of 50 /iable entities undertaken in September 2012 and telephone interviews with 10 of these entities conducted in April 2013 estimated the start-up compliance costs at AUD 1, 795, 762 per liable entity. Although the majority of respondents (60 per cent) supported the Government :S plan for a clean energy future, most of these enterprises (65 per cent) found the carbon fax complex. Despite the high gross carbon tax start-up compliance costs, fiable entities (56 per cent) a/so identified potential benefits of the implementation of the carbon tax. This investigation has important political, economic and environmental benefits for countries seeking to introduce a carbon tax or similar taxes

Small business managerial benefits derived from the implementation of the Australian tax reform

This paper discusses small business managerial benefits for the year 2003, arising from the Australian tax reform implementation requirements of the 1 July, 2000. Although small business GST start-up compliance costs were high, after around three years of the GST implementation, some small businesses reported managerial benefits. The results of structured face to face interviews with thirteen small business participants showed that overall, estimated average small business managerial benefit was $4,639 per small business. This represented around 59 per cent of mean gross GST start-up compliance costs of$7,888 per small business. Small business managerial benefit arising from the use of computers and software was valued at $3,027, offsetting around 96 per cent of equipment GST start-up compliance costs. Some small business participants also reported savings in accounting fees, estimated at$3,313 per annum. The benefit of small businesses doing their own accounts was estimated at $6,330 per annum. Overall, the results of this study support the claim by Government and 34 per cent of the surveyed small businesses (for GST start-up compliance cost study) that the GST would in the long-run, provide managerial benefit for small businesses

Attitudes of higher education students to business ownership: Lessons and experiences from the university of botswana students

This paper discusses Botswana women students' attitudes to business ownership and barriers thereto. Data was obtained from a survey of seventy six University of Botswana women students and a focus group discussion with ten of these women. A five Likert attitude scale was used to measure and summarise the women students' attitudes to business ownership. A majority (78.9 per cent) strongly agreed to the statement "business owners deserve every penny they get", followed by "Botswana can be proud about its business owners" (75 per cent). The women students (67 per cent) also disagreed that "in Botswana society, it is generally believed that it is difficult for a woman to have a career outside home, let alone own a business". Overall, a majority of respondents (84 per cent) listed "shortage of money" as one of the problems in business start-up. Their socio-cultural status in accessing land and finance was identified as an impediment to their business start-up aspirations. In conclusion, building of awareness among women through education, training, and the media about business ownership as an economic option is suggested

Small and medium sized enterprises' (SMEs) tax policy proposals arising from compliance with the Australian goods and services tax

This paper presents some major policy proposals for the Australian government and other international countries yet to introduce the Goods and Services Tax (GST)1 or any new tax. These recommendations are drawn from findings on the overall SMEs GST start-up compliance costs and their resultant managerial benefits research conducted in 2000 and 2003 respectively. Findings are discussed within the context of this study's major objectives, expressing an international perspective. With high SMEs GST start-up compliance costs, how can governments minimise GST start-up compliance costs or alleviate SMEs compliance costs for future taxes? Conclusions highlighting limitations and further research are made

Start-up compliance costs of the carbon tax for Australian liable entities

The implementation of the Carbon Tax on the 1 st July, 2012 presented the overall commitment for Australia to stabilise greenhouse emissions in an effort to prevent climate change. This paper discusses the start-up compliance costs of the Australian carbon tax for liable entities, for the period up until 30 th June 2012. The study contributes to compliance costs literature by assessing the magnitude of the implementation costs of a new tax. A survey of 35 liable entities undertaken in September 2012 and telephone interviews with ten of these entities conducted in April, 2013, estimated the start-up compliance costs at $1,795,762 per liable entity. Although a majority of respondents (60 per cent), supported the government's plan for a clean energy future, most of these enterprises (65 per cent), find the carbon tax complex. In conclusion, despite the high gross carbon tax start-up compliance costs there are potential benefits to be derived as a result of the carbon tax implementation. Whist the carbon tax is in place, policies that target reduction of carbon tax compliance costs for business are vital

Social entrepreneurship: Cases from developing countries

This paper discusses the role of social entrepreneurship in developing countries. It demonstrates how organisations use entrepreneurial concepts in alleviating social problems by creating social value. Utilising comparative case study analysis and a bounded multi-dimensional model, the study focuses on organizations from India and Kenya. The findings suggest that, for social organizations in developing countries, social value is created through innovation and proactiveness of these organizations. Additionally, these organizations had environmental constraints impacting on their sustainability. The findings also revealed factors that were not represented in the model, such as successful networks and partnerships. Conclusions, highlighting policy recommendations and further research are made

Role models as an influential determinant of entrepreneurial aspirations of higher education female students in Botswana

Increasingly, researchers regard role models as an influential determinant of student's career choice. This study addresses the research question: To what extent are female students' business start-up aspirations influenced by role models? Findings emanating from a survey of 76 University of Botswana female students and a focus group discussion with 10 of these women highlight the prominent role played by parents, family friends, husbands and TV talk show personalities. This investigation has important implications for government bodies, university curricula and gender-based entrepreneurial research

Factors influencing attitudes of women students to business ownership: Lessons and experiences from the University of Botswana

This paper discusses factors influencing Botswana women students' attitudes to business ownership and barriers thereto. It addresses the gap in existing literature on women's entrepreneurship in developing countries which predominantly report on entrepreneurship by uneducated, poor rural women in the informal sectors. Data was obtained in December, 2010 and July 2011 from a survey of seventy six University of Botswana women students and two focus group discussions with ten of these women in December 2011 and April 2012. A majority (78.9 per cent) of the respondents hold positive attitude towards business ownership and consider it a rewarding economic option. Not surprisingly, their sociocultural status in accessing land and "shortage of money" were listed as major impediments to business start-up (84 per cent). In conclusion, building of awareness among women through education, training, and the media about business ownership as an economic option is suggested

Social influences on entrepreneurial aspirations of higher education students: Empirical evidence from the University of Botswana women students

Recently, women's entrepreneurship has drawn much interest from African academic researchers and policy makers. However, the educated women entrepreneurs in Africa have been unrecognised in research. To fill this research gap, we explore the future career aspirations of women business students in Botswana, articulating the factors that predispose and trigger their entrepreneurial aspirations. Findings from a survey of 76 University of Botswana women students and a focus group discussion with 10 of these women suggest that although women graduates perceive jobs in large private sector firms as the most attractive career option, aspiration for business-ownership is more popular, including jobs in government bureaucracy. Entrepreneurial parents and their work play the most important role in influencing their aspirations of business ownership. The positive motivations (pull factors) are important than negative motivations (push factors) in triggering women students' entrepreneurial aspirations. This investigation has important implications for researchers, policy makers and entrepreneurship educators