Sanctions: are citizens who are in conflict with the ATO different?

Abstract

Two consecutive surveys were conducted: the Community Hopes, Fears and Actions survey in 2000 (CHFAS), and the follow-up The Australian Tax System: Fair or not? survey in 2002 (ATSFS). The sample for this Research Note on conflict comprised respondents who answered both surveys CHFAS and ATSFS. The sample size was 1161. The Research Note separates out those people who have had different quantities of conflict with the ATO. Conflict is defined broadly as receiving an audit by the ATO, contesting an assessment given by the ATO or being fined or penalized by the ATO.