S. Yong

Publications13
h-index3
Citations28
Highly Influential Citations5
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Tax compliance and small and medium enterprise operators: an intra-cultural study in New Zealand
  • 8
  • 4
The Compliance costs of the Kiwisaver Scheme
Cox, N., Yong, S. (2008). The Compliance costs of the Kiwisaver Scheme. In: Accounting and Finance Association of Australia and New Zealand/International Association for Accounting Education and… Expand
  • 3
  • 1
An Asian perspective and the New Zealand Treasury Living Standards Framework
  • S. Yong
  • Political Science
  • 3 September 2018
  • 1
  • PDF
A capital gains tax for New Zealand? The role of housing affordability and other socio-economic factors in the capital gains tax debate
Is a capital gains tax the answer to New Zealand's tax alchemy?
The New Public Management (NPM) and tertiary education: a blessing in disguise for academics
Tertiary teaching in higher education is not apolitical, due to the demands placed upon academics from stakeholders including accreditation bodies, government funding agencies, students and… Expand
  • 1
Race and Tax Policy: The Case of the Chinese Poll Tax
Explorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives / Alvin Cheng and Sue Yong
This paper explored the tax practitioners 'views on taxation of capital gains in New Zealand. An 8-page questionnaire was sent to 507 tax practitioners to discuss various tax issues relating to… Expand
  • 1
Pride or prejudice: accounting and Polynesian entrepreneurs
This paper aims to discuss the role of accounting, accountants and the cash management processes of indigenous Māori and Pacific (collectively referred as Polynesian) entrepreneurs in New Zealand.,A… Expand
  • 1
The Influence Of Procedural Fairness On The Small Business Entrepreneurs And Their Perception Of The Tax Authority: A Case Study Approach .
This paper focuses on two major small business tax compliance issues. Firstly, it explores how small business taxpayers are treated (procedural fairness) when audited by the tax authority. Secondly,… Expand
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