Miscellaneous 1988

The effects of tax reform on tax evasion

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1988

 

The study was undertaken to assess what effects both administrative and substantive reforms to the Australian tax system since 1982 might have had on tax evasion. It repeats the survey work conducted in 1982 which tested the various hypotheses about taxpayers' motivations to evade tax. The aim of the study was to provide information on the following:

  • taxpayers orientations to evade
  • taxpayers perceived opportunities for successful evasion
  • the causes of tax evasion
  • the extent of evasion
  • taxpayers knowledge of aspects of the tax system.
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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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