Appendix 7 List of questions for business experts 221 Appendix 8 List of

Appendix 7 list of questions for business experts 221

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Appendix 7: List of questions for business experts ...................................................... 221 Appendix 8: List of questions for tax practitioners ....................................................... 222 Appendix 9: Demographics of European SME operators ............................................. 224 Appendix 10: Demographics of Asian SME operators ................................................. 225 Appendix 11: Demographics of Maori SME operators ................................................ 226 Appendix 12: Demographics of Pacific SME operators ............................................... 227
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viii List of Tables and Figures Figure 5.1: Summarised procedure for data analysis. An adaptation of O'Dwyer’s (2004) method ................................................................................................................. 84 Figure 6.1: Types of accounting system used by the ethnic operators ........................... 98 Figure 6.2: Person(s) responsible for the business record keeping function by ethnicity ....................................................................................................................................... 100 Figure 7.1: Main source of tax assistance used by ethnic groups ................................. 110 Figure 8.1: Tax payment difficulties by ethnicity ......................................................... 133 Figure 8.2: Number of operators, by ethnicity, who were satisfied with the education and welfare public spending .......................................................................................... 133 Table 1.1: Census data – percentage ethnic groups by status in business (excluding paid and unpaid employment) in 2001 and 2006 ...................................................................... 7 Table 4.1: Comparative cultural dimensions by ethnic groups in New Zealand ............ 58 Table 6.1: Words and concepts associated with tax compliance by ethnic SME operators ......................................................................................................................................... 90 Table 6.2: Interplay of cultural factors on the ethnic SME samples and their inclination to file timely and accurate tax returns ........................................................................... 108 Table 7.1: Interplay of cultural factors on the main sources of tax assistance used and perception of the IRD by the ethnic SME samples ....................................................... 130 Table 8.1: Interplay of cultural factors on tax payment difficulties and ethnic groups 151
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ix Attestation of Authorship I hereby declare that this submission is my own work and that, to the best of my knowledge and belief, it contains no material previously published or written by another person (except where explicitly defined in the acknowledgements), nor material which to a substantial extent has been submitted for the award of any other degree of diploma of a university or other institution of higher learning.
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x Acknowledgements I would like to acknowledge the following people for their support, understanding, advice and guidance during this research journey. Their assistance has inspired me to continue with the journey despite many difficult moments. Professor Keith Hooper , my primary supervisor, for his flexibility and guidance in this thesis. Professor Deryl Northcott , my secondary supervisor, for her detailed and thought- provoking comments and direction. The AUT Ethics Committee, for their guidance during the ethics application process and for granting me approval on the 12 th July 2006: reference 06/92. Professor Lee Parker , for his constant encouragement to complete the PhD. Violetta Petersen-Lesatele , for her invaluable contacts to access the Maori and Pacific participants, without which this thesis would not have been possible. The Pacific Business Trust and Te Puni Kokiri, to whom I am indebted for teaching me and giving me so much insight into ethnically owned businesses.
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