Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2016
Due to changes in immigration rules and globalisation, most developed countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America are becoming more culturally diverse. The consequence of cultural diversity challenges the present assumption of homogenous resident taxpayers. This leads to the need to examine existing tax policies and administration. Sparse research on tax compliance and culture also provides the rationale for an in depth qualitative study of ethnic small business taxpayers' compliance behaviours.
This study examines the attitudes and abilities of small business operators in New Zealand towards paying their taxes on time. The small business operators are categorised, using Statistics New Zealand categories, into New Zealand's four largest ethnic taxpayer groups: Europeans, Asians, Maori and Pacific peoples. The study adopts a qualitative research methodology and evaluates the taxpayers' behaviour through the lens of the cultural values of individualism and collectivism. The results of this study are relevant for tax administrators, academics and practitioners in New Zealand and also Australia, in view of the fact that Australia is also a multicultural nation.
Unincorporated associations: Legal and tax consequences - Journal 01 Mar 2019
The income tax exemption of charities and the tax deductibility of charitable donations: The United States and Australia compared - Journal 01 Dec 2018
Tax deductibility of philanthropic donations: Reform of the specific listing provisions in Australia - Journal 01 Sep 2018
Settlement or declaration of trust for CGT event E1 and native title - Journal 01 Apr 2016
Has the Charities Act 2013 changed the common law concept of charitable public benefit and, if so, how? - Journal 01 Mar 2015
Overseas travel by employees: When does FBT apply? - Journal 01 Feb 2015
Does CGT event C2 apply when a beneficiary's interest in a trust ends? - Journal 01 Dec 2013
Law, policy and politics in Australia's recent not-for-profit sector reforms - Journal 01 Jul 2013
Charities: Commercial activity, competitive neutrality and tax - Journal 01 Feb 2013
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.