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dc.contributor.authorYong, S
dc.contributor.authorHulst, G
dc.date.accessioned2014-05-16T23:02:07Z
dc.date.available2014-05-16T23:02:07Z
dc.date.copyright2014-07-09
dc.date.issued2014-05-17
dc.identifier.citationAFAANZ held at Auckland, New Zealand, Skycity, 2014-07-06 to 2014-07-09
dc.identifier.urihttp://hdl.handle.net/10292/7193
dc.description.abstractDue 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 multi-cultural. The consequence of multiculturalism challenges the present assumption of culturally homogeneous resident taxpayers. With this, it warrants a re-examination of existing tax policies and tax administration which previously had not accounted for culturally diverse populations. With sparse research on tax compliance and multiculturalism, there is much to be gained from an in-depth qualitative study on actual ethnic taxpayers’ compliance behaviours. This study examines the tax compliance practices and perceptions and the cultural values of the four largest ethnic business groups in a developed nation, New Zealand, using Hofstede’s (1980, 2001) framework. It has been found that ethnic taxpayers do undertake varied tax compliance practices of which some have cultural underpinnings.
dc.publisherAccounting & Finance Association of Australia and New Zealand (AFAANZ)
dc.relation.urihttp://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.titleMulticulturalism and tax compliance of business entrepreneurs
dc.typeConference Contribution
dc.rights.accessrightsOpenAccess
aut.conference.typeOral Presentation - Paper Presentation
pubs.elements-id166934


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