Published on 01 Jan 88
by Australian Tax Research Foundation
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.
Ian G WALLSCHUTZKY
Ian G. Wallschutzky, Ph.D., M.Com., Dip. Bus. Studies, is Associate Professor in the Department of Commerce, University of Newcastle.