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

Tan, Lin Mei; Braithwaite, Valerie

Description

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
URI: http://hdl.handle.net/1885/172059
Source: Australian Tax Forum

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