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Understanding small business taxpayers: issues of deterrence, tax morale, fairness and work practice/comprendre le contribuable d'une petite entreprise: questions de dissuasion, d'obligation morale fiscale, d'impartialite et de pratiques du travail/resena de los contribuyentes de pequenas empresas: cuestiones de disuasion, moral impositiva, imparcialidad y practica laboral.

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, ...

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