These measures are also applicable to other western tax jurisdictions that

These measures are also applicable to other western

This preview shows page 181 - 183 out of 241 pages.

fabric of this country. These measures are also applicable to other western tax jurisdictions that regulate culturally diverse taxpayers, such as the United Kingdom, the United States, Australia, Canada, and countries in Western Europe, as these countries are likely to face similar regulatory challenges as New Zealand, due to their multicultural population. 9.6 Limitations of this research Social scientists have long recognised the limitations of any research, indicating that it is impossible to create a perfect study that can be considered the final answer to a research problem (Scandura & Williams, 2000). Limitations of this study include the following aspects. First, the interview method requires close interaction with the participants and a common criticism associated with this method relates to researcher’s subjectivity (Lawrence, 2006; Punch, 2005). To reduce the subjectivity concern, a detailed analytical trail, and triangulation from multiple perspectives have been adopted for this study.
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168 Second, the small sample size and purposive sampling method do not allow for statistical generalisation to the wider population. However the statistical generalisability issue is not limited to interview and purposive sampling but also to laboratory experimental method with student participants (for further discussion see (Alm, Jackson, & McKee, 1992)). Furthermore, qualitative research does not strive for statistical generalisations but analytical generalisations. Maxwell (2002, p. 52) states that “qualitative studies are usually not designed to allow systematic generalisation to some wider population.” The aim of this study was to gain rich and in-depth insights on the tax compliance dynamics of ethnic SME operators and consequently, analytical generalisations were developed that are transferable to other ethnic operators with similar circumstances and cultural contexts (Patton, 2002; Perakyla, 2005; Punch, 2005). The arguments put forth can be used in subsequent research for future validation and by incorporating different industries and/or using different research methodological approaches. Third, this study was based on Auckland SME operators for various reasons (see Chapter 1, section 1.2.1 for further discussion). Further study would benefit from a range of perspectives provided by participants from other New Zealand regions and other Western world tax jurisdictions. As this is a New Zealand study, the ability to generalise to other tax jurisdictions needs to be tested for relevance, especially to those countries with a different cultural mix and with different tax regime. This research found that cultural elements affect the tax compliance behaviours of SME operators. The analysis has been limited to the European, Asian, Maori and Pacific groups. This research is not attempting to generalise the findings to the ethnic populations, as these broad categories could be further broken down into subgroups. For example, the Asian group can be subdivided into the Chinese, Indians, Koreans, Malaysians, Singaporeans, Vietnamese, Cambodians and others. Likewise the Pacific group can be broken down to fourteen island subgroups. The research also
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  • Fall '16
  • tax compliance, SME Operators

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