publication . Thesis . 2016

Digital reporting by small private companies in the UK

Alkhatib, Esraa;
Open Access English
  • Published: 01 Jan 2016
  • Publisher: Brunel University London
  • Country: United Kingdom
Abstract
This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University London. Abstract This thesis investigates the factors that affect the take-up of statutory digital reporting of statutory accounts and returns to the tax authority (HM Revenue and Customs) and voluntary digital reporting to the company registry (Companies House) by small private companies in the UK. In doing so, it identifies the costs and benefits of this innovation from the perspectives of the filers and those using the digital information. The first stage of the study comprised 16 semi-structured interviews with key stakeholders: HMRC, Companies House, the ext...
Subjects
free text keywords: Digital reporting at HMRC, Digital services by companies house, Costs and benefits of digital reporting, E-government initiatives, Reducing administrative burdens on small companies
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publication . Thesis . 2016

Digital reporting by small private companies in the UK

Alkhatib, Esraa;