Date of Conferral

12-17-2024

Degree

Doctor of Business Administration (D.B.A.)

School

Business Administration

Advisor

Roger Mayer

Abstract

Tax regulations are constantly changing, increasing complexity for business owners to meet federal, state, and local obligations. Non-compliance can lead to severe consequences, including fines, legal action, and damage to a company’s reputation. Grounded in the planned behavior theory, the purpose of this qualitative pragmatic inquiry was to identify and explore practical steps small business owners take to comply with federal, state, and local tax requirements. Participants were seven business leaders in the United States. Data were collected through semistructured interviews, as well as a review of public websites and documents. Through thematic analysis, three themes were identified: professional assistance, the use of automated accounting system, and reliance on education and Internal Revenue Service (IRS) guidance. A key recommendation is for small business owners to carefully select suitable and cost-effective professionals to assist with tax compliance. The implications for positive social change include the potential for business owners to encourage tax compliance and adopt financial practices that promote business sustainability. Successful implementation of tax compliance strategies can help companies thrive, ultimately benefiting the local economy by driving increased profits and creating employment opportunities.

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