Turning resistance into compliance: Evidence from a longitudinal study of tax scheme investors
Collections | ANU Centre for Tax System Integrity (CTSI) |
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Title: | Turning resistance into compliance: Evidence from a longitudinal study of tax scheme investors |
Author(s): | Murphy, Kristina Australian National University. Centre for Tax System Integrity Australian Taxation Office |
Publisher: | Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University Australian Taxation Office |
Series/Report no.: | Working paper (Centre for Tax System Integrity) ; no. 77 |
Description: | Why do some people actively resist government authority and decisions? What situations
are more likely to encourage this sort of behaviour? And how can authorities turn
resistance into compliance using the limited resources they have available to them? The
aim of this paper will be to try to shed some light on these questions by examining the
attitudes of 659 taxpayers who have been involved in a long-standing dispute with the
Australian Taxation Office (Tax Office). Using longitudinal survey data collected in 2002
and 2004, it will be shown that taxpayers who perceive enforcement action taken against
them to be procedurally unjust will be more likely to be resistant towards the Tax Office. It
will also be shown that actual compliance behaviour can be affected by enforcement action
that is perceived to be procedurally unfair. The paper will attempt to offer some practical
suggestions for how regulators such as the Tax Office might be able to better manage their
regulatory enforcement strategies in the future. The discussion is intended to have direct
relevance for those administrators who work with both compliant and seriously noncompliant
individuals. |
URI: | http://hdl.handle.net/1885/154914 |
ISBN: | 0 642 76877 3 |
ISSN: | 1444-8211 |
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