scholarly journals Perceptions of Tax Compliance by SMEs and Tax Practitioners in New Zealand: A Divergent View?

2020 ◽  
Author(s):  
Sue Yong ◽  
Brett Freudenberg
Keyword(s):  
New Zealand ◽  
Tax Compliance ◽  
Tax Practitioners ◽  
Divergent View

Tax Practitioners and Tax Compliance

2019 ◽  
pp. 17-43
Author(s):  
Peggy Hite ◽  
John Hasseldine ◽  
Abeer Al-Khoury ◽  
Simon James ◽  
Steve Toms ◽  
...  
Keyword(s):  
Tax Compliance ◽  
Tax Practitioners

Useless/redundant/unread information returns and protective filings

2015 ◽  
Vol 16 (1) ◽  
pp. 40-48
Author(s):  
Roger Lorence
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Large Body ◽  
Tax Compliance ◽  
Internal Revenue Service ◽  
Investment Management ◽  
Content Type ◽  
Technical Paper ◽  
Internal Revenue ◽  
Tax Practitioners

Purpose – To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers. Design/methodology/approach – This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms. Findings – Each tax return filing season has demonstrated the ever-increasing and enormous waste of effort and money but no relief is in sight. The expectation of relief from the tax authorities at any level or from Congress and other legislative bodies, is remote. Originality/value – This paper provides timely guidance from a practitioner in the field of tax compliance including a summary of current forms to be reviewed by tax practitioners with investment management industry clients, either on the manager or the investor side.

scholarly journals Explorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives

2012 ◽  
Vol 9 (2) ◽  
pp. 51-84
Author(s):  
Man Hung Alvin Cheng ◽  
◽  
Siew Eng Sue Yong ◽  
Keyword(s):  
New Zealand ◽  
Capital Gains ◽  
Tax Practitioners

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

scholarly journals Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?

2012 ◽  
Vol 11 (6) ◽  
pp. 697
Author(s):  
Melissa Lubbe ◽  
Gerhard Nienaber
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Tax Evasion ◽  
Small Businesses ◽  
Tax Compliance ◽  
Rural South ◽  
Tax Practitioners ◽  
Tax Relief ◽  
Compliance Behaviour

Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.

scholarly journals Understanding the tax compliance culture of private sector tax practitioners in South Africa

2014 ◽  
Vol 6 (3) ◽  
pp. 202-217
Author(s):  
Oludele Akinloye AKINBOADE
Keyword(s):  
South Africa ◽  
Private Sector ◽  
Tax Compliance ◽  
Service Needs ◽  
Tax Practitioners ◽  
Tax Returns ◽  
Telephone Calls

The paper presents the findings of a private sector tax practitioners segmentation survey conducted by South Africa Revenue Service to understand their tax compliance culture, appropriateness of SARS services to them and their client service needs. A set of structured questionnaires were administered to seven hundred and three tax practitioners in nine provinces which included open and closed questions. The level of tax compliance by the tax practitioner’s organization varies from province to province. Roughly, more than ninety percent of tax practitioners’ organizations that filed or submitted their organizations tax returns did so on time. Private sector tax practitioners are good e-filers. On average, assistance provided by SARS officials is considered to be very helpful. They prefer communication via email, internet, letters in the post, television and telephone calls. Most would like a dedicated SARS unit to serve them.

scholarly journals Are Public Sector Tax Practitioners Satisfied with the Services of South Africa Revenue Service?

2014 ◽  
Vol 10 (4) ◽  
Author(s):  
Oludele Akinloye Akinboade ◽  
Mandisa Putuma Mokwena
Keyword(s):  
South Africa ◽  
Public Sector ◽  
Professional Training ◽  
Tax Compliance ◽  
Secondary Level ◽  
Tax Practitioners ◽  
Tax Returns ◽  
Tax Education ◽  
Tax Refunds ◽  
Satisfaction With Services

The paper discusses the satisfaction with services provided by South Africa Revenue Service (SARS) to public sector tax practitioners to enhance tax compliance. A survey of 375 tax practitioners in eight provinces was made. Tax practitioners appreciate SARS services in paying tax refunds, responding to and handling enquiries, tax practitioners education and the organization of professional training/workshops. Accountants in particular strongly appreciate SARS tax practitioners education. Accountants and older tax practitioners appreciate SARS assistance in completing tax returns. Tax practitioners who work as Financial Managers, Accountants, and those who possess secondary level of education, diploma, degree or have special tax education find tax payer training to be quite useful. Older tax practitioners are more satisfied with SARS office services.

Hard-Earned Income and Tax Compliance

2008 ◽  
Vol 13 (4) ◽  
pp. 298-304 ◽  
Author(s):  
Stephan Muehlbacher ◽  
Erich Kirchler ◽  
Erik Hoelzl ◽  
Julie Ashby ◽  
Chiara Berti ◽  
...  
Keyword(s):  
New Zealand ◽  
Tax Evasion ◽  
Tax Compliance ◽  
The Other ◽  
Aspiration Level ◽  
Relevant Factor ◽  
Earned Income ◽  
Taxable Income ◽  
Compliance Decisions ◽  
Tax Reporting

Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with samples from eight countries (Australia, Austria, England, France, Italy, New Zealand, Spain and Switzerland; N = 1,223). Results show that the effort exerted to obtain taxable income and the aspiration level matter in compliance decisions. Hard-earned money is more likely to be reported honestly to tax authorities, particularly if the aspiration level can be satisfied by honest tax reporting.

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