Source: Australian Tax Forum Journal Article
Published Date: 1 Sep 2015
A significant body of research both internationally and in New Zealand has been devoted to understanding the factors that influence compliance with tax law. Early studies on compliance were primarily focused on individuals and income tax. Recent comprehensive reviews of the literature indicate that groups of taxpayers, such as small businesses, and compliance with other tax types, such as consumption taxes, remain under-explored.
To contribute to the extant literature, this preliminary study extends prior work on the compliance attitudes or behaviour of small business owners (SBOs) by focusing on their tax attitudes toward New Zealand's goods and services tax (GST) system. In particular, their perceptions of deterrence (eg chance of being audited or penalised), tax morale, social norms (eg other business taxpayer's compliance attitudes), perception of the tax system (eg fairness, complexity, tax burden), and tax administration (eg trust in authority) are examined.
The results show some evidence of mental accounting which is in line with Adams and Webley's study. Not all SBOs perceived the GST system as being reasonably
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