Individualism collectivism and tax c Uncertainty avoidance UA

Individualism collectivism and tax c uncertainty

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Individualism-collectivism and tax compliance .................................... 54 4.5.3 Uncertainty avoidance (UA) for the ethnic groups ............................... 55 4.5.3.1 Uncertainty avoidance and tax compliance ........................................... 56 4.5.4 Long term (LT) and short term (ST) orientation for the ethnic groups . 56 4.5.4.1 Long term and short term orientations and tax compliance .................. 57 4.5.5 Masculinity-femininity of the ethnic groups ......................................... 57 4.5.5.1 Masculinity-femininity and tax compliance .......................................... 57 4.6 Overall positions of the cultural dimensions for the ethnic groups ........... 58 4.7 Intra-cultural studies and Hofstede’s cultural framework ......................... 59 4.8 Summary .................................................................................................... 61 CHAPTER 5: Methodology and Research Method ...................................................... 62 5.1 Introduction ................................................................................................ 62 5.2 The research problem ................................................................................. 62 5.3 Qualitative research and tax compliance ................................................... 64 5.4 Constructivist-interpretive paradigm ......................................................... 64 5.4.1 Relativist ontological assumption .......................................................... 65 5.4.2 Subjectivist epistemology ...................................................................... 65 5.4.2.1 Researcher - insider or outsider? ........................................................... 67 5.4.2.2 Acculturation to Maori, Pacific and Asian customs .............................. 69 5.4.3 Naturalistic methodology ...................................................................... 70 5.5 Research method and sample participants ................................................. 71 5.5.1 Qualitative and quantitative research on SMEs ..................................... 71 5.5.2 Survey research and SMEs .................................................................... 72 5.5.3 Focus groups and ethnic SMEs ............................................................. 72 5.5.4 Sample participants ................................................................................ 73 5.5.5 Ethics approval and confidentiality ....................................................... 75 5.5.6 Sample selection process for this study ................................................. 76 5.5.7 Using key informants to access participants .......................................... 77 5.5.8 Demography of the sample participants ................................................ 78 5.6 The interview research method .................................................................. 79 5.6.1 Interview questions ................................................................................ 80 5.6.2 Limitations of the interview process ..................................................... 81 5.6.3 Triangulation ......................................................................................... 82
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v 5.7 Data analysis .............................................................................................. 82 5.7.1 Data reduction ........................................................................................ 83 5.7.2 Data display ........................................................................................... 83 5.7.3 Data interpretation and conclusion drawing .......................................... 85 5.8 Reliability, validity, and trustworthiness issues of qualitative research .... 86 5.9 Summary .................................................................................................... 88 CHAPTER 6: Tax Compliance Perceptions and Record Keeping Functions of Ethnic SME Operators ...................................................................................... 89 6.1 Introduction ................................................................................................ 89 6.2 Tax compliance perceptions ...................................................................... 90 6.2.1 Record keeping systems and tax compliance - Asian group ................. 92 6.2.2 Record keeping systems and tax compliance - European group ........... 93 6.2.3 Record keeping systems and tax compliance - Pacific group ............... 94 6.2.4 Record keeping systems and tax compliance - Maori group ................. 95 6.2.5 Tax compliance perceptions of tax practitioners and business experts . 96 6.3 Accounting systems of SME operators ...................................................... 97 6.4 Record keeping responsibility for SMEs ................................................... 99 6.4.1 Accounting systems and the record keeping function - European group ............................................................................................................. 101 6.4.2 Accounting systems and the record keeping function - Asian group .. 101 6.4.3 Accounting systems and the record keeping function - Maori group .. 102 6.4.4 Accounting systems and the record keeping function - Pacific group 104 6.4.5 Accounting systems and the record keeping function of SME operators ............................................................................................................. 105 6.5 Interplay of cultural factors for filing timely tax returns ......................... 106 6.6 Summary .................................................................................................. 107 CHAPTER 7: Sources of Tax Assistance Used, Perceptions of the IRD and Audit Experiences of SME Operators ........................................................... 109 7.1 Introduction .............................................................................................. 109 7.2 Sources of tax assistance used by ethnic operators .................................. 109 7.2.1 Tax help from unpaid friends and peers .............................................. 110 7.2.2 Tax help from paid accountants/tax practitioners ................................ 111 7.2.2.1 Use of accountants by the non-Asian groups ...................................... 112 7.2.2.2 Use of accountants by the Asian group ............................................... 114 7.2.3 Tax assistance from the IRD ............................................................... 115
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vi 7.3 Ethnic SME operators’ perceptions of the IRD ....................................... 116 7.3.1 Maori operators’ perceptions of the IRD ............................................. 116 7.3.2
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  • Fall '16
  • tax compliance, SME Operators

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