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Research and evaluation

Reports

On this page you can read recent research and evaluation reports on the following topics:

If you would like to request copies of reports not available on this page email nationalresearchandevaluation@ird.govt.nz.

Go to a list of reports available to request

Most research reports are also available on the National Library website.

Goods and services tax (GST)

Early Release Initiative GST pilot

We are increasingly working closer together with third party providers to deliver services and products that make it easier for customers to meet their tax requirements. The Early Release Initiative (ERI), involving GST returns, is our first foray into this new way of operating. With the new system, business can submit their GST returns to us directly from within their accounting software package instead of having to copy and submit the returns through our current channels, ie, E-File and myIR. We piloted this new system with approximately 2,000 businesses between December 2015 and February 2016. This report gives the findings of an online survey of these customers' experience of the service.

Download ERI GST Pilot: Early Release Initiative GST, customer survey
(PDF | 162kb | 6 pages | April 2016)

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Cross-government sharing

Understanding attitudes towards business data secrecy

This study is part of Inland Revenue's portfolio of research into the public's views of getting greater value for New Zealanders from the information Inland Revenue holds on behalf of New Zealand citizens. This study explores how business owners' views of information sharing differ depending on whether the information is being shared with government or non-government organisations. We also explored how the type of information being shared and the aim of the information sharing affect these opinions.

Download Understanding attitudes towards business data secrecy
(PDF | 3mb | 71 pages | May 2016)

The impact on the integrity of the tax system

This study explores the potential impact on the integrity of the tax system of sharing taxpayer information with other government departments to identify, stop or disrupt serious crime.

Download Cross-government information-sharing to identify, stop or disrupt serious crime
(PDF | 935kb | 39 pages | November 2012)

Information sharing between government agencies - Cultural perspectives: Research discussion paper

This project was conducted to explore the longitudinal differences for Māori and Pasifika peoples towards increased information sharing between government agencies. Participants from the Asian community were also included, as this is the other major non-European cultural group in New Zealand.

Download Information sharing between government agencies - Cultural perspectives
(PDF | 609kb | 17 pages | August 2013)

The impact on the integrity of the tax system of IR sharing information with other public sector organisations

This report presents the findings of research commissioned by us to gather the views of owners of small and medium businesses. This research is about us sharing information about individual businesses with other government departments and the perceived 'risks' and 'unintended consequences' resulting from this.

Download The impact on the integrity of the tax system of IR sharing information with other public sector organisations
(PDF | 1.49mb | 83 pages | June 2013)

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Exploring the impact of adverse events on SME tax compliance behaviour - a longitudinal study

Assessing the medium/longer term impact of the quakes on Canterbury's SME economy

This report displays the longer term impacts of the rebuild and how Canterbury's small and medium businesses (SMEs) have fared compared to New Zealand as a whole.

Download Assessing the medium/longer term impact of the quakes on Canterbury's SME economy
(PDF | 838kb | 23 pages | June 2016)

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Migrant businesses

Immigrant entrepreneurship and tax compliance

This literature review was commissioned to find out what's already known about migrant businesses. This will help us identify gaps in this knowledge so we can better meet the needs of migrant businesses and make it easier for them to interact with us.

Download Immigrant entrepreneurship and tax compliance
(PDF | 1.10mb | 95 pages | June 2013)

Understanding migrant businesses: A baseline measure of their characteristics, and their compliance attitudes, behaviours and drivers

New Zealand society is becoming increasingly culturally diverse, with a quarter of the population now being overseas-born. The purpose of the "Migrant business research project" is to gain insight into our migrant business customers. It's understood to be the first large-scale research to understand the tax compliance characteristics of this section of our customer base.

Download Understanding migrant businesses
(PDF | 1.62mb | 54 pages | August 2014)

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Tax debt

Exploring alternatives to the late payment penalty scheme

This study explores the potential alternatives for the current late payment penalty regime and looks at whether additional compliance tools could be implemented to support increased tax compliance.

Download Exploring alternatives to the late payment penalty scheme
(PDF | 560kb | 16 pages | April 2014)

Identifying sanction thresholds among SME tax debtors: An overview

This report reviews Inland Revenue's current financial sanctions for the late payment of tax and explores the factors underlying why a taxpayer might not pay on time. The reports also presents several non-monetary sanctions that may effectively encourage small and medium sized enterprises (SME's) to comply.

Download Identifying sanction thresholds among SME tax debtors: An overview
(PDF | 1.08mb | 30 pages | April 2016)

Large enterprises

Large enterprises tax compliance costs

This document summarises the results of research with large enterprises (LE) about their tax compliance costs (including KiwiSaver) in 2010.

Download Large enterprises tax compliance costs
(PDF | 35kb | 2 pages | March 2011)

Small and medium enterprises

SMEs compliance costs in 2016

This research includes a survey and focus groups with owners of small-to-medium sized businesses to understand how much time, money and effort SMEs spent meeting their tax obligations in 2016.

Download Better for customers: SMEs compliance costs in 2016
(PDF | 464kb | 23 pages | November 2016)

Download Better for customers: SMEs compliance costs in 2016 quick look
(PDF | 185kb | 3 pages | November 2016)

Download Better for customers: Snapshot 1 all SMEs
(PDF | 106kb | 1 page | November 2016)

Download Better for customers: Snapshot 2 SME entity types
(PDF | 96kb | 1 page | November 2016)

Download Better for customers: Snapshot 3 employer SMEs
(PDF | 104kb | 1 page | November 2016)

Download Better for customers: Snapshot 4 digital methods
(PDF | 120kb | 1 page | November 2016)

Download Better for customers: Snapshot 5 audited SMEs
(PDF | 119kb | 1 page | November 2016)

SME tax compliance cost: A qualitative investigation

This report outlines the results of a qualitative study that was undertaken with small and medium businesses (SMEs) to identify practical ideas that would help reduce their effort and stress in dealing with Inland Revenue.

Download SME tax compliance cost: A qualitative investigation
(PDF | 1.14mb | 63 pages | November 2014)

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KiwiSaver

KiwiSaver evaluation: Final summary report

This is the final report from the evaluation of KiwiSaver, undertaken between July 2007 and June 2014, a period of seven years. It is a summary of the findings of the cross-agency research, monitoring and evaluation done on KiwiSaver over this period.

Download KiwiSaver evaluation: Final summary report
(PDF | 1.31mb | 83 pages | February 2015)