Accounting and tax compliance behaviours of ethnic and indigenous entrepreneurs: a New Zealand perspective

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aut.conference.typeOral Presentation - Paper Presentation
aut.researcherYong, Siew Eng
dc.contributor.authorYong, S
dc.date.accessioned2014-05-16T23:01:11Z
dc.date.available2014-05-16T23:01:11Z
dc.date.copyright2014-07-09
dc.date.issued2014-07-09
dc.description.abstractThe influx of immigrants in most developed nations within the English speaking world has resulted in culturally and linguistically diverse populations in Australia, Canada, New Zealand, the United Kingdom and the United States of America. Despite this, government policies within these developed nations have remained largely Anglo with little regard for the growing cultural diversity and the difficulty ethnic groups have in effectively assimilating into the broader host culture. This paper examines the existing tax policies and tax administration in New Zealand and their effect on ethnic and indigenous entrepreneurs’ accounting and tax behaviours. With sparse accounting and tax research on race and culture, there is much to be gained from an in-depth qualitative study on the tax practices and perceptions of ethnic and indigenous entrepreneurs in New Zealand. The study found that differences in tax practices and perceptions by ethnic and indigenous entrepreneurs are related to differences in their cultural values. The findings warrant further attention from accountants, academics, the business community, policy makers in terms of accounting and tax education, tax administration, tax assistance and tax regulation.
dc.identifier.citationCritical Perspectives in Accounting (CPA) conference held at Toronto, Canada, York University, Toronto, Canada, 2014-07-06to 2014-07-09
dc.identifier.urihttps://hdl.handle.net/10292/7192
dc.publisherSchulich School of Business
dc.relation.urihttp://criticalperspectivesonaccounting.com/wp-content/uploads/2014/06/paper-cpa-102.docx
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.rights.accessrightsOpenAccess
dc.titleAccounting and tax compliance behaviours of ethnic and indigenous entrepreneurs: a New Zealand perspective
dc.typeConference Contribution
pubs.elements-id166936
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
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