The research also acknowledges that tax compliance may affect these subgroups

The research also acknowledges that tax compliance

This preview shows page 182 - 185 out of 241 pages.

group can be broken down to fourteen island subgroups. The research also acknowledges that tax compliance may affect these subgroups differently from those who have participated in this research. The interviewees were also limited to those who were willing to participate in the research. Those who were unwilling to participate were either too busy or perhaps feared the adverse repercussions of discussing tax related matters. This limitation however is common in tax research (Kirchler, 2007; McIntosh & Veal, 2001; Song &
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169 Yarbrough, 1978; Tran-Nam, 2003; Trivedi, Shehata, & Lynn, 2003). As the majority of the participants were able to give accounts of both their good and bad experiences, they provided valuable insights into their tax practices and decisions. This is because the focus of the research is not solely on tax evasion perceptions and practices but on what is done to discharge tax compliance obligations and experiences thereof. As all research, including this present study is not without limitations, the next section offers some suggestions for future research. 9.7 Suggestions for future research As this study has shown the effects of ethnicity on SME operators’ tax compliance behaviours and perceptions, other research proposed should extend the findings and confirm or refute the present findings. There are several suggestions that follow. First, increase the sample size of the four ethnic groups in Auckland to verify and validate the present findings. Second, the sample participants should be drawn from other regions outside of Auckland, such as Christchurch and Wellington where there are large concentrations of SMEs. Third, participants from different industries that were not covered in this study, such as farming and mining, should be included to verify the findings from this study. This is to determine whether industries play a role in ethnic operators’ tax compliance behaviours, in replacement of, or in addition to the influence of ethnicity. Fourth, subgroups within the four ethnic groups can be included to determine the relevance of the present study to these subgroups. This is relevant when the tax authority or business community are specifically targeting a subgroup in terms of regulation and assistance. Fifth, the ethnic SME operators from other international tax jurisdictions with multicultural taxpayers and regulated under a self assessment tax regime such as Australia, Malaysia, United Kingdom, United States, Canada and Western Europe should be included to test the analytical generalisations developed from this study. This would also confirm whether the findings from this present study are applicable to their tax jurisdictions and whether ethnicity plays any role in the tax practices, decisions and experiences for multicultural taxpayers. Sixth, other demographic factors such as level of tax knowledge, length of business experience, and the perception of tax fairness of SME operators should be included in subsequent
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170 research, by using interview or survey methods to identify their effects on tax compliance.
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  • tax compliance, SME Operators

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