The aim of this project is to understand the tax compliance decision making

The aim of this project is to understand the tax

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The aim of this project is to understand the tax compliance decision making processes among small businesses in New Zealand in terms of how and in what ways they comply with the tax requirements. The research study seeks to determine the causal factors and their effects on the taxpayers’ compliance behaviours. The outcome of this research will provide a voice for small and medium sized enterprises (SMEs) in terms of taxation policy as well as to inform the taxing authority on the challenges and issues faced by this sector in complying with the tax requirements. A clear understanding of the factors that can alleviate tax compliance problems is beneficial to all parties - both the taxpayers and the taxing authority. The long term outcome is to gain a better understanding of SMEs and to foster a more cooperative relationship between them and the taxing authority. It would be much appreciated if you could participate in a discussion regarding the tax compliance processes for SME business with a view to better understand the challenges and issues encountered. With your permission the researcher will aim to collect information through audio tape and note taking by the researcher from which a case study can be developed. Should you as the participant feel uncomfortable about answering any of the interview and/or case scenarios questions, you have the option to withdraw at any time as well as choose not to answer the question. Your participation is entirely voluntary and there is no obligation to participate in this research. Although the target number of cases to be studied for this research is between 20 and 60, confidentiality of each case will be assured. The proposed duration of the interview is about 1 to1.5 hours.
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215 As a follow up to this letter, I will be in contact with you over the next three weeks to arrange for a suitable time should you decide to participate in the project. If you would like further information about this research, you could contact the two supervisors; Professor Keith Hooper, [email protected] , 9219999 ext 5758, Professor Deryl Northcott, [email protected] , 9219999 ext 5850 and myself using the contact details as shown below. Should you be happy to offer your comments, you are assured of complete confidentiality. Raw data will be kept secure. The research data will be available only to me and my two supervisors. Results of the study will be published in aggregate form via the doctoral thesis, academic papers and conference presentations. The identities of the participants will be masked and they will be identified only by code numbers without disclosing the participant’s name or business affiliations unless specifically requested by the participants. A copy of any publications arising out of my research will be sent to you for your comment prior to submission for publication. This study has ethical approval from the Auckland University of Technology Ethical Committee ( AUTEC reference no: 06/92 dated 12 th July 2006 ).
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  • Fall '16
  • tax compliance, SME Operators

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