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.
Author Profile
Ian G Wallschutzky CTA

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 1988

Share this page