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An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors

Murphy, Kristina 2003, An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors, Australian Tax Forum : a journal of taxation policy, law and reform, vol. 18, no. 2, pp. 209-241.

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Title An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors
Author(s) Murphy, Kristina
Journal name Australian Tax Forum : a journal of taxation policy, law and reform
Volume number 18
Issue number 2
Start page 209
End page 241
Publisher Australian Tax Forum
Place of publication Clayton, Vic.
Publication date 2003-04-01
ISSN 0812-695X
Summary In recent years, the number of taxpayers involved in aggressive tax planning has more than doubled, posing a serious threat to the integrity of Australia's tax system. To deal with the problem, the Australian Taxation Office (ATO) implemented a number of initiatives aimed at combating aggressive tax planning. Part of the ATO's crackdown involved issuing amended assessments to the 42,000 Australians who invested in mass marketed tax schemes. The majority of investors, however, resisted the ATO's attempts to recover scheme related tax debts. This paper discusses the findings of an empirical study that shows that the resistance was due partly to the manner in which the ATO dealt with the schemes issue. Using survey data collected from 2301 tax scheme investors, and 2040 taxpayers from the general population, it will be shown that those who invested in tax schemes are more disillusioned with the tax system, are more hostile and resistant toward the ATO, and are more likely to resent paying tax as a result.
Language eng
Field of Research 140215 Public Economics- Taxation and Revenue
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2003, Taxation Institute of Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022010

Document type: Journal Article
Collection: School of History, Heritage and Society
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