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- Title
CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE.
- Authors
John Hasseldine, D.; Steven E. Kaplan; Fuller, Lori R.
- Abstract
The article presents a descriptive evidence of the characteristics of tax evaders and identifies factors associated with tax evasion behavior in New Zealand. A significant social problem is tax evasion, the conscious act of noncompliance with tax laws. This study involves a questionnaire survey of a random sample of electoral rolls drawn from the Christchurch metropolitan area. One hundred electors were selected from each political electorate, giving a total sample of 800. The strength of a survey approach is its ability to incorporate relevant information that may otherwise be unavailable. Social commitment is affected by attitudes towards the government and beliefs of taxpayers about the morality of tax evasion. The distinction between evasion and noncompliance implies that the latter includes unintentional errors on tax returns. Of the 800 questionnaires originally distributed, 252 were returned. Seventy-three of the returned questionnaires did not contain responses for all independent and dependent measures. The remaining 179 complete questionnaires were analyzed.
- Subjects
CHRISTCHURCH (N.Z.); NEW Zealand; TAX evasion; TAX laws; SURVEYS; QUESTIONNAIRES
- Publication
Accounting & Finance, 1994, Vol 34, Issue 2, p79
- ISSN
0810-5391
- Publication type
Article
- DOI
10.1111/j.1467-629X.1994.tb00271.x