Tavero Turua and her connect group Ingrid Rusbatch Max Legg and Tony Busck from

Tavero turua and her connect group ingrid rusbatch

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Tavero Turua and her connect group, Ingrid Rusbatch , Max Legg and Tony Busck from VCC, who have supported me in prayers to complete this journey. Your support and prayers have made this thesis possible. All my participants : who have taught me so many things during the last four years. Thank you for sharing a part of your life with me. I have grown to appreciate and love your different cultures. Kay Switzer , my helpful editor and proof-reader, whose assistance has been outstanding. Madam Wong , my precious and dearest mother who taught me tenacity and patience.
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xi Patches Yong , my eldest sister, for whom I have so much respect. Thank you for your constant encouragement and for still believing in me. Jonathan Lim , my precious son, who has been so patient with me while I completed my PhD. Thank you for believing in Mum over these years. Jessica Lim , my beautiful and witty daughter, who is more responsible as a result of her mother’s study. Thank you for growing up so quickly. Patrick Lim , my beloved husband, whose patience and loving support has helped me through those difficult moments. Without your understanding and emotional support, this thesis would not have been possible. My Heavenly Father, Jesus Christ and the Holy Spirit, to whom the utmost thanks and glory should be given.
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xii Abstract Despite the economic importance of the tax collection process undertaken by small and medium enterprises (SMEs), little is known about their tax compliance behaviour in general, and particularly in relation to cultural factors. With the growing cultural diversity of SME ownership, there is a need for an intra-cultural study of how SME operators comply with tax regulation. This knowledge is important for both tax authorities and the business community in identifying cultural factors that may hinder successful tax compliance, so that remedial actions can be taken to improve compliance by SMEs. This qualitative study applies Hofstede’s (1980, 2001) cultural framework to examine the differences in the tax compliance behaviours, attitudes, and perceptions of European, Maori, Asian and Pacific SME operators in New Zealand. As the aim was to gain rich and in-depth understanding of the tax compliance dynamics of ethnic SME operators, additional perspectives were sought from tax practitioners and business experts to provide insights into the influences of networks, time and risk orientations, and SME operators’ perceptions of the tax authority. To achieve that, 59 ethnic SME operators, tax practitioners, and business experts were interviewed between 2006 and 2010. The study found some collectivistic groups used their networks to lower their tax compliance costs, whereas others were required to fulfil their group’s obligations, thereby hindering their ability to pay their taxes on time. Groups with higher uncertainty avoidance, long term time orientation and masculinity traits had better record keeping systems and fewer tax compliance problems. High power distance groups showed greater reverence and fear towards the tax authority and tax practitioners. The Asian
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  • Fall '16
  • tax compliance, SME Operators

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