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Understanding the Tax Gap : = Accounting Strategies That May Influence the Tax Noncompliance of Small Business Owners.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Understanding the Tax Gap :/
Reminder of title:	Accounting Strategies That May Influence the Tax Noncompliance of Small Business Owners.
Author:	Campbell, Bobbie Ruth.
Description:	1 online resource (115 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 84-12, Section: A.
Contained By:	Dissertations Abstracts International84-12A.
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9798379722449

Understanding the Tax Gap : = Accounting Strategies That May Influence the Tax Noncompliance of Small Business Owners.
Campbell, Bobbie Ruth.

Understanding the Tax Gap :Accounting Strategies That May Influence the Tax Noncompliance of Small Business Owners. - 1 online resource (115 pages)

Source: Dissertations Abstracts International, Volume: 84-12, Section: A.

Thesis (Ph.D.)--Northcentral University, 2023.

Includes bibliographical references

A qualitative research method and intrinsic case study design were selected for this study. The problem addressed was the tax noncompliance of small business owners. When individuals do not comply with the tax laws' requirements and fail to pay their taxes, their noncompliance creates a tax gap, which is income taxes not collected by the government. The purpose of this study was to explore factors and accounting strategies of small business owners in compliance with the tax law, which could influence small business owners not in compliance, to implement these strategies to help them become compliant. There are several consequences that small business owners may face for not paying taxes or filing tax returns. Some of these include a penalty for failure to file, a penalty for failure to pay, interest on unpaid taxes continuing to increase, and no refund if the tax return is filed after three years. The theoretical framework, the theory of planned behavior, was used to explore the factors and accounting strategies that could influence small business owners' compliance intentions. Two research questions were developed to direct the study and address the problem and purpose by obtaining factors and accounting strategies from small business owners in compliance with the tax law. The sample size consisted of 12 small business owners in tax compliance operating a business within Texas. The data collection was collected virtually using semi-structured interview questions via Zoom. The data analysis created themes that were retrieved from the coding of the responses to the interview questions. The themes were used to identify the factors and accounting strategies to answer the two research questions. The findings could be used to influence small business owners, not in compliance with the tax law, to rely on these factors and accounting strategies as reliable information for tax preparation.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379722449Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Small business ownersIndex Terms--Genre/Form:

554714
Electronic books.

Understanding the Tax Gap : = Accounting Strategies That May Influence the Tax Noncompliance of Small Business Owners.
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