An empirical study of demographics of perceptions of tax evasion in New Zealand

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aut.researcherGupta, Ranjana
dc.contributor.authorGupta, R
dc.date.accessioned2011-08-25T03:30:18Z
dc.date.available2011-08-25T03:30:18Z
dc.date.copyright2009
dc.date.issued2009
dc.description.abstractFor the first time in New Zealand, this study investigates the relationship between perceptions of tax evasion as a crime and a comprehensive set of demographic variables in New Zealand. A questionnaire survey was administered to 315 respondents in the Auckland region. This research analyses the association between demographic variables and the perceptions of tax evasion using analysis of variance and analysis of correlation variance techniques, rigorous data analysis techniques that enable reliable inferences to be drawn from the study. The findings reveal that the most significant variables that affect tax evasion are education level, employment status, gender, residential location of the respondent, the audit of an income tax return by the Inland Revenue Department, first language and status as a tax professional. The results suggest that to address tax evasion the Inland Revenue Department should target taxpayers with some (or all) of the following characteristics: a low level of education, male, self-employed, those who have not been audited in the past, those who live in rural urban areas, those whose first language is English and those who are tax professionals.
dc.identifier.citationJournal of Australian Taxation, vol.12(1/2), pp.1-40
dc.identifier.issn1440-0405
dc.identifier.urihttps://hdl.handle.net/10292/1902
dc.publisherCCH Australia; Monash University, Faculty of Business and Economics, Department of Business Law and Taxation
dc.relation.urihttp://www.buseco.monash.edu.au/blt/jat/vol12-issue1-09.html
dc.rightsThis material has been published by Monash University ePress in (please see Citation). Monash University ePress is the definitive repository of the content that has been certified and accepted after peer review. You may copy the material onto a single computer and make a print copy for your personal use only. For any other use, prior written permission must be obtained from Monash University ePress, Monash University, Wellington Road, Clayton, Victoria 3800, Australia (http://www.monash.edu.au/)
dc.rights.accessrightsOpenAccess
dc.subjectTax evasion - New Zealand
dc.subjectTaxation - Law and legislation - New Zealand
dc.subjectTaxpayer compliance
dc.subjectWhite collar crimes
dc.titleAn empirical study of demographics of perceptions of tax evasion in New Zealand
dc.typeJournal Article
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pubs.organisational-data/AUT/Business & Law
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pubs.organisational-data/AUT/PBRF Researchers/Business & Law PBRF Researchers/B & L Law
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