search query: @indexterm taxation / total: 1872
reference: 163 / 1872
| Author: | Ahmed, E. Braithwaite, V. |
| Title: | Understanding small business taxpayers: issues of deterrence, tax morale, fairness and work practice |
| Journal: | International Small Business Journal
2005 : OCT, VOL. 23:5, p. 539-568 |
| Index terms: | regulations small and medium-sized enterprises (SMEs) taxation Australia |
| Language: | eng |
| Abstract: | This paper examines how the self-employed define themselves and their businesses in relation to taxation issues, and whether there is evidence that this segment engages with taxation in ways that are different from other segments of the population. Data were collected from a random sample of 2040 Australians. Four domains were compared: perceived deterrence for non-compliance, tax morale, perceived fairness and work practice. |
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