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Taxpayers who complain about paying tax: What differentiates those who complain from those who don't?

dc.contributor.authorTaylor, Natalie
dc.contributor.authorAustralian National University. Centre for Tax System Integrity
dc.contributor.authorAustralian Taxation Office
dc.date.accessioned2019-01-03T02:59:28Z
dc.date.available2019-01-03T02:59:28Z
dc.date.created06/2001
dc.identifier.isbn0 642 76808 0
dc.identifier.issn1444-8211
dc.identifier.urihttp://hdl.handle.net/1885/154897
dc.description.abstractThis paper argues that taxpayers who complain about paying tax can be differentiated from those taxpayers who do not complain in terms of attitudes on various tax-related dimensions. Data from the Community Hopes, Fears and Actions Survey is presented, which shows that taxpayers who express complaints about tax perceive greater injustice, feel less pride in being an honest taxpayer and see the government and the Tax Office as less representative of them than those taxpayers who do not complain about tax. It is concluded that complaints about tax are not arbitrary but reflect a meaningful analysis of the tax system as it affects the taxpayer, leading to negative attitudes and resentment. It is proposed that while such perceptions are subjective, they are nonetheless rational, and provide the Tax Office with avenues to pursue in order to change such perceptions.
dc.format.extent21 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
dc.publisherAustralian Taxation Office
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 9
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National University
dc.rightsCommonwealth of Australia
dc.subject.ddc336.200994
dc.subject.lcshTaxation - Australia.
dc.titleTaxpayers who complain about paying tax: What differentiates those who complain from those who don't?
dc.typeWorking/Technical Paper
local.publisher.urlhttp://regnet.anu.edu.au/
local.type.statusPublished Version
local.bibliographicCitation.placeofpublicationCanberra, ACT
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502
CollectionsANU Centre for Tax System Integrity (CTSI)

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