Tax Compliance and Cultural Values: The Impact of 'Individualism and Collectivism' on the Behaviour of New Zealand Small Business Owners

2016 ◽  
Author(s):  
Dr. Sue Yong ◽  
Fiona Martin
Keyword(s):  
New Zealand ◽  
Small Business ◽  
Cultural Values ◽  
Tax Compliance ◽  
Business Owners ◽  
Small Business Owners ◽  
Individualism And Collectivism ◽  
The Impact

scholarly journals Economic Contributions and Challenges of Immigrant Entrepreneurs to Their Host Country – Case of African Immigrants in Auckland, New Zealand

2017 ◽  
Vol 6 (1) ◽  
pp. 25
Author(s):  
Olufemi Muibi Omisakin
Keyword(s):  
New Zealand ◽  
Small Business ◽  
Host Country ◽  
Sampling Technique ◽  
Business Owners ◽  
Small Business Owners ◽  
Structured Interviews ◽  
Immigrant Entrepreneurship ◽  
Immigrant Entrepreneurs ◽  
Definition Of

Entrepreneurship is an important concept in both developing and developed societies today. Although there is no consensus on the definition of entrepreneurship, it is believed to be a process of creating value by bringing together a unique package of resources to exploit entrepreneurship opportunities (Morris, 2002). This study aims to discover the economic contributions and challenges of immigrant entrepreneurs to their host country, and focuses on African small business owners in Auckland, New Zealand. Literature on immigrant entrepreneurship was reviewed, resulting in a discussion of the economic contributions of immigrant entrepreneurship as well as its challenges. Data was collected using face-to-face, semi-structured interviews, observation and field notes as the sources of inquiry. A purposive sampling technique was used to select 17 participants. All participants were African immigrant small business owners running businesses in Auckland. Thematic analysis was used to analyse the data collected (Braun & Clarke, 2006). 

Introduction

2019 ◽  
pp. 1-20
Author(s):  
Courtney Lewis
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Structural Adjustment ◽  
Business Owners ◽  
Small Business Owners ◽  
Economic Stability ◽  
The Great Recession ◽  
Justice Movements ◽  
The Impact

This introduction describes how encouraging a diversity of small businesses can help support a Native Nation’s long-term economic stability, but goes further to demonstrate this uniquely through the eyes of the small-business owners themselves along with an in-depth examination of their local, national, and international contexts. In doing so, it describes how this book also addresses the ways in which Native Nations, by supporting small business resilience, are responding in politically and socioeconomically meaningful ways to settler-colonial economic subjugations. This introduction further describes how the book unpacks the layers of small-business complications specific to Native Nations and American Indian business owners while speaking to larger theoretical questions regarding the impact of small businesses in a global indigenous context. Debates regarding economic sovereignty versus economic power, measures of autonomy, land status, economic identity, fluctuating relationships with settler-colonial society, and the growth of neoliberalism (along with its accompanying “structural adjustment” policies) meet with specific practices, such as the implementation of guaranteed annual incomes, cultural revitalization actions, environmental justice movements, and the potentially precarious choices of economic development—issues that are exacerbated during times of economic precarity, such as the Great Recession.

scholarly journals A tax compliance risk profile of guesthouse owners in Soweto, South Africa

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Marina Bornman ◽  
Pusheletso Ramutumbu
Keyword(s):  
South Africa ◽  
High Risk ◽  
Small Business ◽  
Tax Compliance ◽  
Business Owners ◽  
Risk Profile ◽  
Research Approach ◽  
Small Business Owners ◽  
Guest House ◽  
Compliance Behaviour

Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to perceive more opportunities not to comply than employed taxpayers; they are likely to lack meaningful taxation knowledge and they are likely to frame the paying of taxes as a loss.Aim: The aim of this article was to sketch a tax compliance risk profile of guest house owners in Soweto to suggest strategies to negate those factors that may negatively influence their compliance behaviour.Setting: Tax compliance is a priority for tax administrations, especially in developing countries such as South Africa where small businesses are a high compliance risk group. Small guest houses’ income is usually variable and/or cash-based and not easily verifiable against third-party data, which creates a high risk of non-compliance.Methods: A mixed methods research approach was followed. Empirical evidence in the form of semi-structured questionnaires administered face-to-face with 23 guest house owners in Soweto was statistically and thematically analysed to compile a profile of the tax compliance risk according to the framework for tax compliance behaviour of small business owners.Results: Factors such as age, gender and tax morale show favourable results for tax compliant behaviour. However, perceptions of fairness, perceived opportunity for non-compliance, knowledge deficits, decision frames, industry, business size and social norms embrace a high risk of non-compliance for this population.Conclusion: Information pointing out the factors that could negatively influence tax compliance behaviour in this population was obtained. Strategies for empowering small business owners to comply voluntarily with their tax obligations are suggested and include, for example, taxpayer education and improved communication efforts from the revenue authority.

scholarly journals Are international small business owners really that different?

2019 ◽  
Vol 27 (1) ◽  
pp. 92-117
Author(s):  
Sarah Gundlach ◽  
Andre Sammartino
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Owners ◽  
Small Business Owners ◽  
Female Entrepreneurs ◽  
Content Type ◽  
Individual Traits ◽  
Tolerance For Ambiguity ◽  
The Impact ◽  
Do So

Purpose The purpose of this paper is to investigate the impact of individual traits and attributes on the entrepreneurial and internationalization actions of Australian businesswomen, many of whom run small businesses. Design/methodology/approach This study is exploratory and quantitative, based on a questionnaire survey of 323 Australian businesswomen. Drawing upon the extant literature on internationalization, gender and entrepreneurship, the study explores two micro-foundational relationships of interest – personality and capability assessment differences between female business owners and their employed counterparts, and the impact of such traits and assessments on their internationalization. A further question is explored in terms of any differentials in perceptions of barriers in internationalization. Findings The findings show key personality dimensions do not differ dramatically between Australian businesswomen working in their own businesses (i.e. entrepreneurs) or as employees in organizations, while there are surprisingly few differences between women who are engaged internationally and those yet to do so. When comparing the female entrepreneurs and employees, in particular, the findings around tolerance for ambiguity and management efficacy are notably counterintuitive. This leads to the development of testable propositions to refine the causal claims in this domain. Practical implications The study calls into question the distinctiveness of entrepreneurs and entrepreneurial endeavors, at least for female businesswomen. Originality/value By including entrepreneurs and employees, women who have engaged internationally and those that are yet to do so, the study avoids some of the potential self-selection and confirmation biases inherent in studies of only entrepreneurs or small business owners. The investigation of individual traits, attributes and experiences as micro-foundations for internationalization motivations challenges existing theories of small business expansion.

scholarly journals Impact of Social Media Applications on Small Business Entrepreneurs

2016 ◽  
Vol 02 ◽  
pp. 1 ◽  
Author(s):  
Malik Shahzad Shabbir ◽  
Muhammad Saarim Ghazi ◽  
Atta Rasool Mehmood ◽  
◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Small Business ◽  
Literature Review ◽  
Small Businesses ◽  
Positive Impact ◽  
Business Owners ◽  
Small Business Owners ◽  
Social Media Platforms ◽  
Media Applications ◽  
The Impact

The main objective of this paper is to investigate the impact of social media applications on small business entrepreneurs. It also examines how small business owners are motivated to use social media applications. Social media has completely transformed the way businesses are done. Social media applications in the present time have become the most efficient and effective tool for small business entrepreneurs, and normally all small businesses use social media platforms for the advertising and publicity of their products and services. They make fan pages for their followers, and they warmly welcome their suggestions and opinions, which help in improving their businesses. However, based on literature review, we conclude that there is a positive impact of social media applications on small business entrepreneurs as well as they are highly motivated to use these platforms.

scholarly journals The Best of Both Worlds - How Māori Small Businesses Engage with Their Pākehā and Māori Values

2021 ◽  
Author(s):  
◽  
Philip Graham Best
Keyword(s):  
Small Business ◽  
Cultural Values ◽  
Traditional Knowledge ◽  
Business Model ◽  
Small Businesses ◽  
Middle Eastern ◽  
Business Owners ◽  
Business Culture ◽  
Small Business Owners ◽  
New Business

<p>Māori small business owners must work in two cultures; their own Māori culture and the Pākehā culture which frames much of the legal and commercial imperatives of their business. Some Māori business leaders have commented on the need to develop a new business model for Māori owned and operated businesses that allow Māori to bring their own cultural values to a business whilst operating in a Pākehā environment. This research sheds some light on what some of the ingredients of that business model may be. Respondents owning small businesses commercialising traditional knowledge were interviewed about the cultural values they used in their business. Interviews comprised a face to face oral interview providing qualitative information followed by a written questionnaire providing frequency of use for both Māori and Pākehā concepts. This research shows how Māori small business owners commercialising traditional knowledge have been able to take appropriate parts of both their Māori and Pākehā cultures to develop and operate a business that builds on the best of both worlds. Using the ambicultural approach (Chen and Miller, 2010, 2011) it has been possible to analyse the relationships between aspects of Māori and Pākehā business culture. Māori respondents told of how they felt about the financial aspects of their business compared to the cultural and social aspects which were all important elements of their business. Respondents described how they balanced their cultural and social objectives with the financial objectives which enabled the business to remain sustainable. Social and cultural outputs are often found in other non-western businesses and some features of these are discussed leading to the conclusion that Māori businesses are more similar to those in some Asian and Middle Eastern localities than to the western environment in which they operate. The ambicultural approach has already been used by Chen and Miller to describe the success of some Asian based businesses. Applying an ambicultural relational approach to Māori small business has made it possible to explain how Māori small business owners are able to intertwine their cultures to develop a new operating culture for their business which provides the cultural, environmental, financial and social outputs they are searching for.</p>

scholarly journals Economic Policy Uncertainty and Small Business Expansion

2011 ◽  
pp. 1-4
Author(s):  
Mark E. Schweitzer ◽  
Scott Shane
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Housing Prices ◽  
Business Owners ◽  
Small Business Owners ◽  
Policy Uncertainty ◽  
Home Equity ◽  
Economic Policy Uncertainty ◽  
The Impact ◽  
Real Constraint

Small businesses continue to report problems obtaining the financing they need. Because small business owners may rely heavily on the value of their homes to finance their businesses (through mortgages or home equity lines), the fall in housing prices might be one of the causes of their difficulty. We analyze information from a variety of sources and find that homes do constitute a significant source of capital for small business owners and that the impact of the recent decline in housing prices is significant enough to be a real constraint on small business finances.

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