Thick descriptions are included in the research findings discussed in Chapters

Thick descriptions are included in the research

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of the findings (Patton, 2002; Rubin & Rubin, 1995). Thick descriptions are included in the research findings discussed in Chapters 6 to 8. 5.9 Summary This chapter provides justification for choosing the qualitative approach and the constructivist-interpretative paradigm for the current study. The ontological roots, epistemology and methodology were discussed. Historically, most SME tax research has been qualitative in nature, due to the sensitivity of the topic as well as the generally poor response rates from surveys, and even lower response rates for ethnic SME surveys. More importantly, the rationale for choosing the qualitative approach is to gain some understanding of how ethnicities might affect SME operators’ tax compliance practices and perceptions. The understanding and meaning-making by the ethnic operators regarding tax compliance is considered more important than determining the causal factors or correlation between tax compliance factors. Reasons for choosing the face-to-face interview-based approach involved accessing the collectivistic ethnic groups. Certain measures were undertaken to address the reliability and validity concerns in qualitative research. These measures include triangulation, using informant and multiple perspectives, providing a detailed audit trail of the research process and analysis, participants’ verifications, and providing “thick description” of the participants’ accounts. The diversity of the participants allowed the findings to be a “multi-vocal, multi- industry, multi-ethnic, multi-size” presentation of ethnic SME operators’ tax compliance behaviours and perceptions. The independent accounts given by tax practitioners corroborate the record keeping practices and tax payment histories of ethnic operators. In addition, business experts were able to tell of their own experiences with SME operators which added to the cultural evidence on tax compliance in relation to demands from extended families, churches and communities. Furthermore, this study aims to provide a holistic view of how tax compliance may be influenced by cultural values which is shown in the findings chapters from Chapter 6 to 8.
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89 CHAPTER 6: Tax Compliance Perceptions and Record Keeping Functions of Ethnic SME Operators 6.1 Introduction This is the first of three chapters that present the findings of the study. As the New Zealand self assessment tax regime requires SME taxpayers to file accurate and timely tax returns and to pay their taxes on time, this chapter deals with the issues pertaining to filing tax returns. The key issues discussed in this chapter relate to tax compliance perceptions, accounting systems and record keeping functions. Other issues such as sources of tax assistance used, audit experiences and perceptions of the IRD as a source of tax assistance is discussed in Chapter 7, and tax payment issues are discussed in Chapter 8.
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  • Fall '16
  • tax compliance, SME Operators

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