小企业主对商品及服务税合规的态度:初步研究

Tax eJournal Pub Date : 2015-06-17 DOI:10.2139/ssrn.2666317
L. Woodward, L. Tan
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引用次数: 26

摘要

国际上和新西兰的一个重要研究机构一直致力于了解影响遵守税法的因素。早期关于合规的研究主要集中在个人和所得税方面。最近对文献的全面审查表明,纳税人群体,如小企业,以及遵守其他税收类型,如消费税,仍未得到充分探讨。为了对现有文献做出贡献,本初步研究通过关注小企业主(SBOs)对新西兰商品和服务税(GST)制度的税收态度,扩展了先前对小企业主(SBOs)的合规态度或行为的研究。特别是,他们对威慑力(如被审计或处罚的机会)、税收士气、社会规范(如其他企业纳税人的合规态度)、税收制度(如公平、复杂性、税收负担)和税收管理(如对当局的信任)的看法进行了审查。研究结果显示了一些“心理会计”的证据,这与亚当斯和韦伯利的研究一致。并非所有sbo都认为商品及服务税制度相当简单或容易理解。许多业主还表示,他们依靠会计软件包来记录他们的商品及服务税交易,他们似乎认为他们的税务从业人员会发现他们犯的任何错误。结果进一步表明,税务处罚和税务审计在SBOs的思想中是突出的。鉴于不这样做可能招致罚款的潜在成本,大多数sbo总是试图提交正确和及时的纳税申报表。虽然税收制度被认为相当简单,但与互联网交易和进口商品及服务税有关的问题,以及商品及服务税的合规成本负担,对sbo来说尤其令人沮丧。他们在与税务局打交道的过程中也有不同的个人经历,对税务局的公平也有不同的看法。sbo在商品和服务的正确发票和分类方面的GST士气被发现是积极的。大多数人对伪造发票或对商品或服务进行错误分类感到不舒服,尽管有些人怀疑其他人确实从事此类活动。许多人还意识到,客户倾向于向企业主支付现金以避免消费税,三分之一的抽样企业主甚至承认自己也这样做。这些见解对税务机关有几点启示。
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Small Business Owners' Attitudes Toward GST Compliance: A Preliminary Study
A significant body of research both internationally and in New Zealand has been devoted to understanding the factors that influence compliance with tax law. Early studies on compliance were primarily focused on individuals and income tax. Recent comprehensive reviews of the literature indicate that groups of taxpayers, such as small businesses, and compliance with other tax types, such as consumption taxes, remain under-explored.To contribute to the extant literature, this preliminary study extends prior work on the compliance attitudes or behaviour of small business owners (SBOs) by focusing on their tax attitudes toward New Zealand’s goods and services tax (GST) system. In particular, their perceptions of deterrence (eg chance of being audited or penalised), tax morale, social norms (eg other business taxpayer’s compliance attitudes), perception of the tax system (eg fairness, complexity, tax burden), and tax administration (eg trust in authority) are examined.The results show some evidence of “mental accounting” which is in line with Adams and Webley’s study. Not all SBOs perceived the GST system as being reasonably simple or easy to understand. Many owners also indicated that they relied on accounting software packages for recording their GST transactions and they appeared to assume their tax practitioners would pick up any errors they make. The results further indicate that tax penalty and tax audit are salient in the minds of SBOs. The majority of SBOs always tried to file a correct and timely tax return in view of the potential cost of incurring penalties for not doing so. Although the tax system was perceived as being reasonably simple, issues relating to internet transactions and GST on imports, and the burden of compliance cost of GST were particularly frustrating to SBOs. They also had different personal experiences in their dealings with Inland Revenue and different perceptions of Inland Revenue’s fairness. The SBOs’ GST morale with regards to proper invoicing and classification of goods and services was found to be positive. The majority would not feel good in falsifying invoices or misclassifying goods or services, although some suspected others did engage in such activities. Many are also aware of customers’ preference to pay cash to business owners to avoid GST and one-third of the sampled owners even admitted doing so themselves. These insights have several implications for tax authorities.
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