The Resource Culture and the tax compliance behaviour of ethnic business owners

Culture and the tax compliance behaviour of ethnic business owners

Label
Culture and the tax compliance behaviour of ethnic business owners
Title
Culture and the tax compliance behaviour of ethnic business owners
Creator
Subject
Language
eng
Summary
Immigration and globalisation have resulted in an increase in multinational societies. Yet, little research has been carried out to examine the effectiveness of tax authorities for securing tax compliance across different ethnicities. This article explores the tax compliance behaviour of European, Asian, Maori and Pacific business owners in New Zealand. Fifty-nine interviews were conducted with business owners, business advisers and tax practitioners between 2006 and 2010. Hofstede's cultural dimensions of individualism-collectivism, power distance, uncertainty avoidance and long-term orientation are drawn on to explain differences in tax compliance behaviours among ethnic business owners
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 20 (2014),
http://library.link/vocab/creatorName
  • Yong, S
  • Northcott, D
  • Hooper, K
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • corporate social responsibility
Label
Culture and the tax compliance behaviour of ethnic business owners
Instantiates
Publication
Label
Culture and the tax compliance behaviour of ethnic business owners
Publication

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