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Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders

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  • Dr Ken Devos

    (Senior Lecturer in Taxation Law Department of Business Law and Taxation, Monash University, Clayton Campus, Melbourne, Victoria, Australia)

Abstract

The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of individual taxpayers. This study explores the relationship, if any, that exists between selected tax compliance and demographic variables and the compliance behaviour of Australian individual tax evaders. The study employed a mixed method research approach comprising both a survey and interviews. The findings revealed that tax law enforcement measures and to a lesser degree penalties and detection, did impact upon the compliance behaviour of tax evaders. The studys results provide useful information for tax authorities and have implications for tax policy development.

Suggested Citation

  • Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
    • Handle: RePEc:fej:articl:v:12a:y:2013:i:1:p:1-9
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Tax; Penalty; Tax Evaders; Enforcement; Taxation.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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