Table 3 Australian and New Zealand Standard Industrial Classification Source

Table 3 australian and new zealand standard

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Table 3: Australian and New Zealand Standard Industrial Classification Source: Ministry of Economic Development (Ministry of Economic Development, 2009)
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218 Appendix 6: Interview schedule for ethnic SME operators A. Pre-interview questions: asked by researcher or key informant while arranging for a time for the interview: Ethnicity of the operator Type of business and number of employees in the business B. Interview questions: asked by researcher 1. Personal circumstances: a. What kind of business are you in and how long have you been in the business? b. Tell me what is like to be a small business operator in New Zealand? (Ask about staffing if pre-interview question 2 was not asked): Probes: customers, staffing, competition, regulatory requirements, cash flows, multi-tasking, administration c. Background: i. Is the level of tax in New Zealand comparable to other countries of similar background? ii. What are some of your views on the government’s spending of the tax revenues in terms: a. Health b. Education c. Infrastructure d. Welfare (If participants show strong feeling towards any of the above government spending, probe and ask why)
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219 iii. How do you feel when you have to pay taxes to the government? Why? 2. Tax compliance factors – what they are and how they interrelate a. When the phrase “tax compliance” is mentioned, what kind of image(s) or word(s) come to mind? (Probe: record keeping, payments, IRD, tax returns?) b. How would you rate your level of understanding of tax requirements in this country? i. Very knowledgeable ii. Fairly knowledgeable iii. Not very knowledgeable Can you please elaborate on this? c. If you are unsure about any tax issue, to whom do you speak? Why? d. What do you think the average businessperson will do if they are offered a cash job of less than $100? Will they declare it as part of the tax liability? Why and why not? e. Would they behave differently if the amount is larger say $500-1000? ( Probe: can you give me some examples?) 3. Tax compliance process, experiences and attitudes a. Tell me the process you follow in gathering information for filing your tax returns (PAYE, GST and Income Tax). Do you use the following? square4 Manual, use of notebook or simple spreadsheet square4 Accounting packages b. Are you doing the bookwork just to satisfy the tax requirements or are you doing it for some other reasons such as for business decision making? Why is that? ( Probe: Give some examples of how the information is used)
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220 c. What was your response when you are being queried by the IRD on how you calculate the tax/refund? Why is that? OR have you or your peers experience an audit from the IRD? d. Have you ever found yourself in a situation where you have inadequate cash to meet tax payments? How do you respond to the situation? 4. Cultural factors a. Can you please tell me something about your culture in relation to: i. Supporting your immediate and extended families ii. Contribution to the church and community iii. Your view of the IRD to assist you with tax compliance iv. Your view of staff and employees v.
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