Pauline Niemirowski
Room 261, Hughes Building Phone +61 (08) 8303 4935 Fax +61 (08) 8303 3770 apolonia.niemirowski@adelaide.edu.au |
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Area of Research
Organisational and health psychology.
educational psychology.
economic psychology (tax compliance).
Expertise
Teaching and tutoring psychology (Bradford and UoAdelaide).
Developed foundation psychology curriculum/ programme.
Stress management.
Taxpayer compliance behaviour.
Senior Appointments and Memberships
IAAP.
APA (US).
Awards
ATO Tax Commissioners Post graduate scholarship.
ATO Second Commissioners scholarship.
University PhD scholarship.
Psychology Research Interests
My key areas of interest are in stress and anxiety, coping and wellbeing in the context of work and/or education. What are the stressors and stress experiences, resilience and coping strategies of tax agents who deal with ATO and taxpayers? What are the tax based relationships within the tax environment - tax agents and taxpayer compliance behaviour, ATO relationships and performance outcomes in an environment of potentially conflicting tax ethics?. What are the experiences of international students – how do they cope and what are the main stressors and strategies used to achieve academic success. What are the skills of successful international students and what do international students think is an excellent teacher?
Research Project
My thesis research focuses on tax agent stress resilience (challenge, control, commitment, coping) and psychological wellbeing. Using a positive psychology approach I will identify resilience factors and productive coping strategies, as well as factors that enable or affect psychological and physical wellbeing. It is likely that stress and strain will be significant factors in determining wellbeing, but I am primarily interested in the factors that promote positive strategies and engage proactive change behaviours that deal with challenges, and effectively manage stress and strain. The resilience perspective will provide insights into which behaviours promote successful adaptation to change and successful long-term coping. Identifying successful strategies and behaviours at the individual level will facilitate a transfer of learning to the tax industry so that tax professionals can identify issues, activate strategies and adapt to stress. Factors that theoretically affect stress, resilience and wellbeing are interpersonal conflict, affect (mood), emotional labour and wellbeing, burnout and control of self. Existing research concentrated on resistance to change and manifestations of stress related illnesses – physical and psychological. This research will determine the relationships between coping, emotions, values, culture, stress and psychological wellbeing in the context of organisational change and client relationships that explain resilience as well as burnout.
Of specific interest is the impact of the ethical tensions caused by observing tax laws and compliance obligations as well as maintaining client service levels and expectations of maximum tax deductions and refunds.
Recent Key Publications
Journal of Australian Taxation (June 2003) (V6/1, 132-165) "Tax Related Behaviours, Beliefs, Attitudes and Values, and Taxpayer Compliance in Australia" Pauline Niemirowski, Steve Baldwin, Alexander J Wearing .
Journal of Australian Taxation (December 2003) (V6/2, 166-200) "Taxation Agents and Taxpayer Compliance" Pauline Niemirowski, Alexander J Wearing.
"The Determinants of Australian taxpayers' compliance behaviour: The influence of tax related values, beliefs, attitudes and behaviour". (Commonwealth of Australia, 2003) A joint research project between the ATO and the Universities of Melbourne and Teesside (UK) Principal researcher Pauline Niemirowski.
(submitted to Journal of Economic Psychology) “Concordance and Compliance: the interrelations of psychological factors influencing taxpaying behaviour” Kirchler, E., Niemirowski, A., and Wearing A J.
(submitted to Journal of Australian Taxation) “The Compliance Behaviours and Values Orientation of Younger Australian Taxpayers: proactively engaged or is tax irrelevant?” Niemirowski, A., & Wearing A J.
