c What is the proportion of your clients tax returns is filed manually or using

C what is the proportion of your clients tax returns

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c. What is the proportion of your client’s tax returns is filed manually or using computer packages? Why is this so? Can you please elaborate on this? d. What kinds of tax would the majority of your clients have some difficulty understanding or coming to grips with? Why is that? 3. Tax compliance process, experiences and attitudes a. Where do you see yourself in the tax compliance equation/process? Probes:
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223 i. To look after the welfare of the clients ii. To uphold the tax law iii. Combination of i. and ii. b. Do you think most of your clients are generally honest in declaring their tax liability? How do you come to this conclusion? c. Have you been in a position whereby the client disagrees with your tax liability calculation? What happen? d. Do you handle any IRD audit inquiries relating to your clients and why? Tell me your experience with the IRD audit. 4. Suggestions for improvement to services and information a. Can you offer some recommendations that would promote a more cooperative relationship between SMEs and the IRD? b. We have covered a lot of interesting issues. Is there anything we have left out or is there anything else you would like to add?
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224 Appendix 9: Demographics of European SME operators Participant Gender of respondent or a husband and wife team interview Business type Business duration (number of years) Industry description and ANZSIC classifications Types of accounting system used Self rating of tax knowledge E1 Female Micro 10 Music composer, property investments (M, L) Spread- sheet Fairly knowledgeable E2 Female Micro 3 Jewellery retailing and manufacturer (G) Spread- sheet Fairly knowledgeable E3 Female Micro 10 Commercial painter and decorating (E) Quickbooks Basic knowledge E4 Female Medium 16 Private education provider (P) MYOB Very knowledgeable E5 Husband and wife Small 6 Gourmet restaurant (H) MYOB Fairly knowledgeable E6 Female Micro 5 Yoghurt retailing (H) MYOB Fairly knowledgeable E7 Male Micro 18 Flooring retailing G) Spread- sheet Basic knowledge E8 Male Small 6 IT and computing services, property investments (M, L) Accounting package Basic knowledge E9 Female Micro 20 Carpet retailing (G) Spread- sheet Basic knowledge Table 4: Demographics of European SME operators
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225 Appendix 10: Demographics of Asian SME operators Participant Gender of respondent or a husband and wife team interview Business type Business duration (number of years) Industry description and ANZSIC classifications Types of accounting system used Self rating of tax knowledge A1 Husband and wife team Micro 12 Automotive repair (I) MYOB Not knowledgeable A2 Male Micro 7 Mortgage broking and property investment (K, L) Spread- sheet Very knowledgeable A3 Female Micro 3 Exporter and wholesaler of equestrian products (F) Accounting package Fairly knowledgeable A4 Female Micro 3 Bakery (H) Manual cash book Fairly knowledgeable A5 Male Micro Less than 1 Food retailing (H) Manual cash book Fairly knowledgeable A6 Female Micro 8 Early childhood centre (P) Spread- sheet Basic knowledge A7 Male Micro 15 Restaurant, property investments (H,
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  • Fall '16
  • tax compliance, SME Operators

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