Murphy, KristinaAustralian National University. Centre for Tax System IntegrityAustralian Taxation Office2019-01-032019-01-031/06/20050 642 76877 31444-8211http://hdl.handle.net/1885/154914Why 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.36 pagesapplication/pdfen-AUCentre for Tax System Integrity, Research School of Social Sciences, Australian National UniversityCommonwealth of Australia336.200994Taxation - Australia.