106 The majority of their business funding is from families or from personal

106 the majority of their business funding is from

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and demonstrate “an excellent mastery of financial levers” (Lasserre & Schutte, 1995, p. 106). The majority of their business funding is from families or from personal savings (Basu & Altinay, 2002; Tipton, 2009; Tsui-Auch, 2004). On the other hand, short term oriented Maori and Pacific operators place much emphasis on retaining traditional customs by contributing towards the group (Mataira, 2000; Prescott, 2009), which may hinder their ability to comply successfully. Europeans, being of medium term orientation, may encounter a combination of success and difficulty with tax compliance. 4.5.5 Masculinity-femininity of the ethnic groups Together with New Zealand, Asian countries ranked high for masculinity. Asians are highly performance oriented and the growth of Asian societies “has been driven by merit-based performance” (Gupta & Moore, 2008, p. 4). The Maori and Pacific cultures exhibit elements of lower masculinity as they value nurturing relationships and caring towards their extended families (Jayne, 2005; Mead, 2003; Saffu, 2003). Their traditions require them to invest heavily in relationship building to retain their mana (aura) and social standing within the community (J. Patterson, 1992; Prescott, 2009). 4.5.5.1 Masculinity-femininity and tax compliance As material success and achievements are highly prized by masculine cultures, individuals are motivated to gain status and success in the tasks that they undertake. However, for the less masculine (femininity) cultures, achievements and success for oneself are less valued and therefore they are less motivated to achieve something for themselves. Masculine cultures are more inclined to find innovative ways to succeed and complete their business tasks compared to the less masculine cultures. As feminine cultures are welfare oriented, they are more tolerant of government using the tax system to assist the poor and needy. On the other hand, the masculine cultures are more achievement oriented and are self-reliant instead of expecting assistance from others.
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58 Following the elaboration of Hofstede’s cultural dimensions in this section, it is important to summarise the overall positions of the cultural dimensions for the four ethnic groups in New Zealand as shown in the next section. 4.6 Overall positions of the cultural dimensions for the ethnic groups In order to place the positions of the different ethnic groups, it would be worthwhile summarising them for comparative purposes as shown in Table 4.1 below: Cultural dimensions European Asian Maori Pacific Peoples Power distance Low High High High Individualism- collectivism Individualistic Collectivistic Collectivistic Collectivistic Uncertainty avoidance Medium to low High to medium Low Low Long term- short term orientation Medium term Long term Short term Short term Masculinity- femininity Masculinity- performance focussed Masculinity- performance focussed Femininity – relationship focussed Femininity – relationship focussed Table 4.1: Comparative cultural dimensions by ethnic groups in New Zealand In Table 4.1, the cultural values of the Maori and Pacific groups are almost identical and
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  • tax compliance, SME Operators

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