Skip navigation
Skip navigation

Motivations for tax compliance: the case of small business taxpayers in New Zealand

Tan, Lin Mei; Braithwaite, Valerie


This study investigates small business taxpayers’ psychological and social disposition towards taxation based on the motivational postures framework. Our findings show that small business taxpayers can adopt more than one posture towards taxpaying. Sometimes they cooperate and sometimes they defy, depending on the circumstances. In general, the perception of an authority’s trustworthiness and fairness helps to close the perceived social distance between taxpayers and the authority. Resistant...[Show more]

CollectionsANU Research Publications
Date published: 2018
Type: Journal article
Source: Australian Tax Forum


File Description SizeFormat Image
01_Tan_Motivations_for_tax_2018.pdf740.68 kBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator