Reinhart, MonikaMcCrae, Jason2019-02-112019-02-11Oct-03http://hdl.handle.net/1885/155617Two 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”. ℵ 54 % were not in conflict at either time – 2000 or 2002 ℵ 26% were in conflict at both times – 2000 and 2002 ℵ 9% were in conflict in 2000 but not in 2002 ℵ 11% were not in conflict in 2000 but were in 2002 The four groups were compared on a range of social demographic, attitudinal and behavioural variables to find out how those who are engaged in conflict with the ATO are different from other taxpayers.8 pagesapplication/pdfen-AUCentre for Tax System Integrity, Research School of Social Sciences, Australian National UniversityCommonwealth of Australia336.200994Taxation - Australia.Sanctions: Are citizens who are in conflict with the ATO different?