| 简介： | This presentation examines the impact of social capital on migrant entrepreneurs’ tax compliance behaviours in Auckland, New Zealand. It distinguishes between the small businesses carried on by ethnic Asian and Pacific peoples groups in New Zealand as defined by the New Zealand government. It focuses on these migrant groups due to their collectivistic and transnational orientations. The research is based on qualitative interviews conducted from 2007 to 2011, with follow up interviews in 2013. The interview subjects were migrant entrepreneurs of small businesses, their family members, business experts and tax practitioners. The definition of small businesses for the purposes of this research follows the New Zealand government definition of a business with less than 20 employees. The results demonstrate how social capital can have both positive and negative influences on tax compliance behaviours. |