Why staying up to date with changing tax laws and regulations is important for small business owners

MARTIN A. SCOTT, CFP®, EA

One way to describe tax laws and regulations is that they are always changing to some degree. Given the fluidity of tax laws and regulations, certain tax strategies that previously were applicable for a small business owner might not necessarily apply today and going forward.

Although understanding the complexity of tax codes might not be exciting and can be a daunting task, it is still necessary to do so because not keeping up with tax law and regulation changes could result in adverse financial consequences (and missed opportunities) for the business. Small business owners already have multiple responsibilities, so it is prudent to invest resources in hiring a tax professional to help them stay well informed in this area of taxation. Tax professionals can help with interpreting tax codes and proactively find potential tax-saving opportunities. Even though getting help from a tax professional will be an additional cost, it should be viewed more as a way of investing in the growth and sustainability of the business instead. Over time, the benefits of getting consistent tax advice will far outweigh the costs to a small business owner. I illustrate with the following hypothetical example.

Matthew is a sole proprietor who provides technology consulting services. His business has grown exponentially, which has led to a demanding schedule given the amount of time that is necessary for him to serve his clients. With so much of his time going to client meetings and running the business, he does not have an opportunity to keep up with changing tax laws and regulations. Matthew has always been very cost conscious, which has helped his business be very profitable over the years so at first, he hesitated at the idea of hiring a tax professional. However, he decided to allocate resources to getting help with understanding more about taxes, so he hired Mark who is an Enrolled Agent (has extensive knowledge about taxation and earned the privilege of representing taxpayers before the IRS). As a result, Mark has consistently provided tax advice to Matthew and has helped him minimize tax liability, which has provided Matthew with more cash flow to use for even more growth of his technology consulting business.

Many times, staying compliant with tax laws and regulations is thought of as just a way to avoid penalties from tax authorities, but it can be much more than that. A small business owner can also see the understanding of taxes as an opportunity since strategies that minimize tax liability preserve cash flow, which can be used to further grow the business and/or save towards other financial goals. Additionally, being well informed about taxes facilitates better financial decision making and helps anticipate upcoming tax obligations.

So why does it seem like tax laws and regulations are always changing? I note three reasons below.

Economic changes can lead to tax laws being put in place to address items such as stimulating (or slowing) growth of the economy, addressing budget deficits, responding to crises (e.g., natural disasters, pandemics) and redistributing wealth.

Politics have an impact because tax laws generally reflect the priorities of the political parties that are currently in place (Presidential Administration and Congress). Tax laws can change after elections, which could result in new political leadership.

Demographic changes can impact certain tax policies. For example, if there is an “aging” population, then this could potentially lead to changes in specific retirement planning items (e.g., healthcare deductions, Social Security contributions).

With all these items that can potentially create change in the tax environment, being well-informed about taxes provides benefits to small business owners as listed below.

Cash flow management

Taking advantage of specific tax deductions, credits, and incentives available to a small business owner leads to a reduction of tax liability, which provides more cash flow. Even further, understanding tax laws and regulations helps a small business owner better anticipate tax liabilities, which can help them plan for these obligations by making sure they have the necessary cash flow available. 

Strategic planning

By having knowledge of tax laws and regulations, a small business owner can have a better understanding about the tax implications of strategic planning items (e.g., financing options, change of business structure), which then will provide the owner clarity to evaluate and make informed decisions in these types of areas.

Compliance

Keeping up to date about tax laws and regulations leads to a small business owner remaining compliant with tax authorities, which helps avoid costly penalties and minimizes the risk of tax audits.

How to stay up to date with tax laws and regulations

There are many elements of financial planning that are intertwined, but the one that impacts every one of them is taxation. As both a CERTIFIED FINANCIAL PLANNER™ professional and an Enrolled Agent, I understand tax laws and regulations and provide clients insight in this area, explain how their taxes are impacting their overall financial planning, and provide recommendations on how they can minimize tax liability.

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