Understanding Small Business Taxpayers
研究自雇者如何定义自身与税收的关系，发现他们与普通人群在税收遵从、道德、公平感和工作实践上有显著差异，对税务政策制定者有用。
This study investigates 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 are collected from a random sample of 2040 Australians. Four domains are chosen for comparison: perceived deterrence for non-compliance, tax morale, perceived fairness, and work practice. As evident in the discriminant function analysis, the self-employed are distinguished by not receiving an annual tax refund, perceiving themselves as paying less than their fair share of tax, having less tax competence and independence, perceiving greater power in the tax office to elicit compliance, favouring small government and minimum government interference, and opposing tax expenditure for redistributive programmes such as health, welfare and education. Findings are discussed in a regulatory context.