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THE IMPACT OF ACCOUNTANTS ON TAX COMPLIANCE OF SMEs
USAID Cooperation for Growth Project – Using a sample of Serbian accounting practitioners, we examine factors that determine the influence of accounting practitioners on their small business clients’ tax compliance. The majority of surveyed accounting practitioners perceive that they could either moderately or entirely affect their clients’ tax compliance. The likelihood of perceived influence decreases with the number of clients, suggesting the importance of the interpersonal relationship between practitioners and clients. Results also indicate that the strength of the influence is both demand-driven by clients’ requests and by characteristics of accounting practitioners. Almost three-quarters of surveyed accounting practitioners observed that at least some of their clients have been non-compliant. Results suggest a strong relationship between perceived influence and observed non-compliance. Multivariate analysis reveals that accounting firms that provide training for clients are less likely to report non-compliant clients. Additional drivers that influence clients’ tax compliance are explored. Finally, we discuss opportunities for future research and methodological limitations.
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