The influence of procedural fairness on the small business entrepreneurs and their perception of the tax authority: A case study approach

Yong, S and Rametse, N 2009, 'The influence of procedural fairness on the small business entrepreneurs and their perception of the tax authority: A case study approach', International Review of Business Research Papers, vol. 6, no. 1, pp. 487-512.


Document type: Journal Article
Collection: Journal Articles

Title The influence of procedural fairness on the small business entrepreneurs and their perception of the tax authority: A case study approach
Author(s) Yong, S
Rametse, N
Year 2009
Journal name International Review of Business Research Papers
Volume number 6
Issue number 1
Start page 487
End page 512
Total pages 26
Publisher The World Business Institute
Abstract This paper focuses on two major small business tax compliance issues. Firstly, it explores how small business taxpayers are treated (procedural fairness) when audited by the tax authority. Secondly, it discusses their perception of the tax authority. Using a qualitative approach, this research applies case studies and in-depth semi structured face to face interviews with small business participants. The findings clearly suggest that procedural fairness experienced by small business taxpayers and their perceptions of the tax authority determine the extent of their compliance cooperation. Additionally, small business taxpayers' perception of the tax authority can also influence the tax authority's legitimacy to regulate the small business sector. The conclusion sums up the key issues discussed, policy implications and the limitation of the analysis.
Subject Entrepreneurship
Keyword(s) tax compliance
tax compliance costs
SMEs
managerial benefits
ISSN 1832-9543
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