Miscellaneous 1985

Taxpayer attitudes to tax avoidance and evasion

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1985


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


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Miscellaneous 1985

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