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Taxpayer attitudes to tax avoidance and evasion paper

Published on 01 Jan 85 by Australian Tax Research Foundation

This volume contains the results of a questionnaire submitted to a cross section of the community by Dr. Ian Wallschutzky, Department of Commerce, University of Newcastle.

The results of the survey confirmed a widespread view that the current taxation regime was inequitable. However, they revealed some unexpected attitudes to various aspects of avoidance and evasion and cast doubt on the validity of some widely held theories as to how community confidence in the taxation system may be enhanced.

The survey contains much information on community attitudes which will be of interest not only to taxation specialists but also to political leaders, sociologists and welfare workers

Author profile:

Ian G. Wallschutzky, Ph.D., M.Com., Dip. Bus. Studies, is Associate Professor in the Department of Commerce, University of Newcastle.

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