You acquiring accounting and tax knowledge These questions were asked when the

You acquiring accounting and tax knowledge these

This preview shows page 234 - 237 out of 241 pages.

You acquiring accounting and tax knowledge (These questions were asked when the participants had not given the information prior to question 4. These questions did not apply to some ethnic groups. For example, support for extended families is less applicable to Europeans than to Maori and Pacific groups. Another example is that most Asians admitted to having accounting knowledge in question 2 and therefore part v. was not asked of them. Much discretion is applied in asking parts i. to v. given the time constraint and the willingness to share the information with the researcher).
Image of page 234
221 Appendix 7: List of questions for business experts 1. Personal circumstances a. Can you please tell me your role and your involvement with small businesses in New Zealand? b. What do you think are some of the challenges and issues faced by small businesses in New Zealand? c. Do you think culture plays a part in the way small businesses are run? How and why? Can you please provide some examples from your experience with SME operators? 2. Tax compliance factors a. From your involvement with small businesses, what do you think is the general perception of small businesses towards tax compliance? b. Why do small businesses perceive it as such? c. How do small businesses manage their compliance process? ( Probe:do they pay others to do it or do it themselves or a combination of both? ) 3. Suggestions for improvement to services and information a. If you were in a position to make policy changes that would help small businesses with their tax compliance process, what would they be and why? b. What strategies do you think are required of small businesses in order to comply efficiently and effectively? 4. Other issues (only when the questions 1 and 2 are not answered) a. Can you please tell me your observation of small businesses and how they address these issues: i. Managing competing demands on their business resources from families and communities ii. Interacting and their perceptions of the IRD iii. Managing their business cash flow and employees (where applicable)
Image of page 235
222 Appendix 8: List of questions for tax practitioners 1. Personal circumstances a. How long have you been in the accounting business and what types of services do you offer? b. Tell me some of the reasons why small businesses come to you. 2. Tax compliance factors a. What do you think “tax compliance” entails for the SME operators? b. From your experience, are there any tax compliance issue(s) that is/are unique to small business taxpayers? i. Main factors influencing small business taxpayers’ compliance decisions? ( Probe: Types of taxes, administration and record keeping, not understanding their tax obligations ) ii. Is there any particular type of taxpayer (culture, demographic, types of business) within the small business community for whom you find compliance to be more of a concern than the others? Why is that so?
Image of page 236
Image of page 237

You've reached the end of your free preview.

Want to read all 241 pages?

  • Fall '16
  • tax compliance, SME Operators

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Ask Expert Tutors You can ask You can ask ( soon) You can ask (will expire )
Answers in as fast as 15 minutes