This literature review was commissioned to find out what’s already known about migrant businesses. This will help Inland Revenue identify gaps in this knowledge so that we can better meet the needs of migrant businesses and make it easier for them to interact with us. The review draws on information already published on the topic. It does not contain any new research undertaken by Inland Revenue. The views, opinions, findings and conclusions expressed in this report do not necessarily reflect the views of Inland Revenue.
Purpose
Immigrant business ownership and entrepreneurship has become an increasingly prominent phenomenon in New Zealand economic life. However, little is known about the tax compliance attitudes and behaviours of these business owners. This literature review surveys national and international literature on immigrant business ownership and entrepreneurship, with a particular focus on their macro and micro characteristics, their interaction with tax systems, and the barriers and enablers of tax compliance.
Methodology
Since tax compliance of immigrant business is a relatively underdeveloped subject, correct searching techniques were crucial. This literature review started by identifying a range of key words or key phrases that could be used in database and index searching. The scope of the search was later narrowed down to different combinations of these search words or phrases. Two groups of words/phrases were selected for more efficient database searching: one focused on taxation and economy, while the other focused on immigrant business.