Taxpayers who complain about paying tax: What differentiates those who complain from those who don't?
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Taylor, Natalie
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
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Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
Abstract
This 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.
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Working/Technical Paper
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Open Access
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